Maryland Statutes
Title 13 - Transfer Taxes
Subtitle 4 - County Transfer Taxes -- in General

Section 13-401 - "County Transfer Tax" Defined - In this subtitle, “county transfer tax” means the transfer tax...

Section 13-402 - Applicability of Subtitle - (a) This subtitle applies in any county where the county...

Section 13-402.1 - County Transfer Tax on Instruments of Writing - (a) The governing body of a county that has adopted...

Section 13-403 - Transfers Between Spouses and Former Spouses - (a) In this section, “domestic partner”, “evidence of a domestic...

Section 13-403.1 - Transfers Involving Certain Maryland Stadium Authority Affiliates - An instrument of writing pursuant to which the Maryland Stadium...

Section 13-404 - County Transfer Tax on Corporate, Limited Liability Company, or Partnership Transfers, Consolidations or Mergers - (a) The Department shall collect county transfer tax at the...

Section 13-405 - Tax on Corporate, Limited Liability Company, or Partnership Transfers - (a) Except as provided in subsection (c) of this section,...

Section 13-406 - Apportionment of Tax - In a transfer of property located in 2 or more...

Section 13-407 - Limitations on County Transfer Taxes - (a) In this section, “total rate of tax” means the...

Section 13-408 - Exemption From County Transfer Tax - Any county having a county transfer tax may provide for...

Section 13-409 - Exemption From Tax for Instrument of Writing for Residentially Improved Owner-Occupied Real Property - (a) Any county having a county transfer tax may provide...

Section 13-410 - Exemption From Tax for Certain Transfers to Land Trusts or Race Facilities - An instrument of writing is not subject to the county...

Section 13-411 - Exemption From Tax Under 12-118 - An instrument of writing that a county or Baltimore City...

Section 13-412 - Applicability to Consideration Payable for Instrument of Writing - (a) (1) Except as provided in subsection (c) of this...

Section 13-413 - Exemption -- Transfer of Principal Residence Surrendered in Bankruptcy - An instrument of writing that is exempt from recordation tax...