The consideration payable shall be described in:
(1) the recitals or the acknowledgment of the instrument of writing; or
(2) a statement under oath that accompanies the instrument of writing and that is signed by a party to the instrument or by an agent of a party.
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