Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.
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