Except as otherwise provided in this subtitle, a transfer tax is imposed on an instrument of writing:
(1) recorded with the clerk of the circuit court for a county; or
(2) filed with the Department and described in § 12-103(d) of this article.
Structure Maryland Statutes
Subtitle 2 - State Tax -- in General
Section 13-201 - "Transfer Tax" Defined
Section 13-202 - Imposition of Tax
Section 13-203 - Rate of Tax; Exemption From Tax
Section 13-204 - Evidence of Consideration
Section 13-205 - Calculation of Tax
Section 13-206 - Tax on Corporate, Limited Liability Company, and Partnership Transfers
Section 13-207 - Exemptions From Transfer Tax