Maryland Statutes
Title 13 - Transfer Taxes
Subtitle 3 - Agricultural Land Transfer Tax

Section 13-301 - Definitions - (a) In this subtitle the following words have the meanings...

Section 13-302 - Imposition of Tax; Payment of Tax - (a) Except as otherwise provided in § 13-305 of this...

Section 13-303 - Rate of Tax - (a) The agricultural land transfer tax applies at the following...

Section 13-304 - Calculation of Tax; Improvements Valued - (a) The agricultural land transfer tax is imposed on the...

Section 13-305 - Exemptions From Tax - (a) If the amount of agricultural land transferred is not...

Section 13-306 - Distribution of Revenue - (a) (1) Except in Montgomery County and except as provided...

Section 13-307 - Administration of Tax - The Department shall adopt regulations to implement this subtitle.

Section 13-308 - Notice of Tax Liability - (a) When a contract is executed for the transfer of...