(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:
(1) recorded with the clerk of the circuit court for the county; or
(2) filed with the Department.
(b) A transfer tax imposed under this section:
(1) may not exceed 0.5%; and
(2) does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.
Structure Maryland Statutes
Subtitle 4 - County Transfer Taxes -- in General
Section 13-401 - "County Transfer Tax" Defined
Section 13-402 - Applicability of Subtitle
Section 13-402.1 - County Transfer Tax on Instruments of Writing
Section 13-403 - Transfers Between Spouses and Former Spouses
Section 13-403.1 - Transfers Involving Certain Maryland Stadium Authority Affiliates
Section 13-405 - Tax on Corporate, Limited Liability Company, or Partnership Transfers
Section 13-406 - Apportionment of Tax
Section 13-407 - Limitations on County Transfer Taxes
Section 13-408 - Exemption From County Transfer Tax
Section 13-410 - Exemption From Tax for Certain Transfers to Land Trusts or Race Facilities
Section 13-411 - Exemption From Tax Under 12-118
Section 13-412 - Applicability to Consideration Payable for Instrument of Writing
Section 13-413 - Exemption -- Transfer of Principal Residence Surrendered in Bankruptcy