Maryland Statutes
Tax - Property
Title 12 - Recordation Taxes

Section 12-101 - Definitions - (a) In this title the following words have the meanings...

Section 12-102 - Imposition of Tax - Except as otherwise provided in this title, recordation tax is...

Section 12-103 - Rate of Tax - (a) (1) Except as provided in subsection (a–1) of this...

Section 12-104 - Evidence of Consideration or Debt - (a) Except as provided in subsection (b) of this section,...

Section 12-105 - Calculation of Tax - (a) (1) For a deed, deed of trust, or mortgage...

Section 12-106 - Tax on Corporate, Limited Liability Company, and Partnership Transfers - Except as provided in § 12-108(p), (q), (v), and (w)...

Section 12-107 - Tax on Certain Tangible Personal Property - Except as otherwise provided in this title, the recordation tax...

Section 12-108 - Exemptions From Tax - (a) (1) Except as provided in paragraph (2) of this...

Section 12-109 - Payment of Recordation Tax - (a) (1) An instrument of writing that is taxable under...

Section 12-110 - Distribution of Revenue - (a) (1) Except as provided in subsections (c) and (d)...

Section 12-111 - Responsibility for Payment of Tax - By agreement, recordation tax may be paid by any person.

Section 12-112 - Administration of Tax - The Department may adopt regulations to administer the collection and...

Section 12-113 - Proceeds From Recordation Tax in Harford County - (a) In Harford County the collector shall deposit proceeds from...

Section 12-114 - Charles County Rental Transfer Exemption - (a) In this section, “rental dwelling” means residential real property...

Section 12-115 - Charles County Targeted Businesses Exemption - (a) The governing body of Charles County may grant, by...

Section 12-116 - Exemption From Recordation Tax - The Mayor and City Council of Baltimore City or the...

Section 12-117 - Tax on Consideration Payable for Transfer of Controlling Interest in Real Property Entity - (a) (1) In this section the following words have the...

Section 12-118 - Tax on Instrument That Transfers Title to Improved Residential Real Property - (a) (1) In this subsection the following words have the...