Maryland Statutes
Subtitle 2 - State Tax -- in General
Section 13-208 - Payment of Tax

(a)    Transfer tax on an instrument of writing that is taxable under this subtitle shall be paid to the clerk of the circuit court where the instrument of writing is recorded or to the Department.
    (b)    An instrument of writing taxable under this subtitle may not be recorded in any county unless a statement is attached to or stamped on the instrument of writing that indicates:
        (1)    that transfer tax has been paid; and
        (2)    the amount of transfer tax paid.
    (c)    The presence of the statement required by subsection (b) of this section on an instrument of writing is prima facie evidence of payment of transfer tax.

Structure Maryland Statutes