Maryland Statutes
Tax - Property
Title 13 - Transfer Taxes

Subtitle 1 - Definitions; General Provisions

Section 13-101 - Definitions - (a) In this title the following words have the meanings...

Section 13-102 - Responsibility for Payment of Tax - By agreement, a transfer tax under this title may be...

Section 13-103 - Tax on Consideration Payable for Transfer of Controlling Interest in Real Property Entity - (a) In this section, “controlling interest”, “real property”, and “real...

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...

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...

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...

Subtitle 5 - Washington County Agricultural Land Transfer Tax

Section 13-501 - Definitions - (a) In this subtitle the following words have the meanings...

Section 13-502 - Imposition of Tax; Payment of Tax - (a) (1) The Board of County Commissioners of Washington County...

Section 13-503 - Distribution of Revenue - (a) The Department shall remit the county agricultural land transfer...

Section 13-504 - Notice of Tax Liability - (a) When a contract is executed for the transfer of...

Section 13-505 - Payment of Tax - (a) A person may not willfully offer for recordation or...