An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:
(1) § 12–108(cc) of this article (Certain transfers to land trusts); or
(2) § 12–108(hh) of this article (Transfer of real property within the Laurel Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course Training Center property).
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