Maryland Statutes
Title 13 - Transfer Taxes
Subtitle 2 - State Tax -- in General

Section 13-201 - "Transfer Tax" Defined - In this subtitle, “transfer tax” means the tax imposed under...

Section 13-202 - Imposition of Tax - Except as otherwise provided in this subtitle, a transfer tax...

Section 13-203 - Rate of Tax; Exemption From Tax - (a) (1) Except as provided in subsections (a–1) and (b)...

Section 13-204 - Evidence of Consideration - The consideration payable shall be described in: (1) the recitals...

Section 13-205 - Calculation of Tax - (a) If a lease of real property creating a perpetually...

Section 13-206 - Tax on Corporate, Limited Liability Company, and Partnership Transfers - Except as provided in § 13-207(a)(9), (10), (15), and (16)...

Section 13-207 - Exemptions From Transfer Tax - (a) An instrument of writing is not subject to transfer...

Section 13-208 - Payment of Tax - (a) Transfer tax on an instrument of writing that is...

Section 13-209 - Distribution of Revenue - (a) (1) Before any other distribution under this section, in...