Md. Code, Tax - Property § 13-202

Md. Code, Tax - Property § 13-202
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Except as otherwise provided in this subtitle, a transfer tax is imposed on an instrument of writing: (1) recorded with the clerk of the circuit court for a county; or (2) filed with the Department and described in § 12-103(d) of this article.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=13-202&enactments=falseFetched: 10/17/2026

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