Maryland Tax - Property Section 12-101

      (a)      In this title the following words have the meanings indicated.

      (b)      "Articles of transfer" has the meaning stated in § 1-101(c) of the Corporations and Associations Article.

      (c)      (1)      "Instrument of writing" means a written instrument that:

                  (i)      conveys title to or creates or gives notice of a security interest in real property; or

                  (ii)      creates or gives notice of a security interest in personal property.

            (2)      "Instrument of writing" includes:

                  (i)      a deed or contract;

                  (ii)      a mortgage, deed of trust, or other contract that creates an encumbrance on real property;

                  (iii)      a lease of real property;

                  (iv)      an assignment of a lessee's interest in real property;

                  (v)      articles of transfer;

                  (vi)      a security agreement;

                  (vii)      articles of merger or other document which evidences a merger of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships; and

                  (viii)      articles of consolidation or other document which evidences a consolidation of foreign corporations.

      (d)      "Recordation tax" means the tax imposed under this title.

      (e)      (1)      "Security agreement" means an agreement that creates or provides for a security interest.

            (2)      "Security agreement" includes a financing statement filed under the Maryland Uniform Commercial Code to perfect a security interest.

      (f)      (1)      "Security interest" means an interest in real property or personal property that secures payment or performance of an obligation.

            (2)      "Security interest" includes a lien or encumbrance on real property or personal property.

      (g)      (1)      "Supplemental instrument of writing" means an instrument of writing that confirms, corrects, modifies, or supplements a previously recorded instrument of writing.

            (2)      "Supplemental instrument of writing" includes an instrument of writing that secures a debt and grants a security interest in property in addition to or in substitution for property described in the previously recorded instrument of writing.

      (h)      "Successor" has the meaning stated in § 1-101(u) of the Corporations and Associations Article.

      (i)      "Articles of merger" means a document filed with the Department under § 3-107, § 4A-703, § 9A-903, or § 10-208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership.

      (j)      "Articles of consolidation" means a document filed with the Department under § 3-107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation.

      (k)      "Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships" means those documents that are filed or recorded with:

            (1)      the Department under § 3-117, § 4A-1012, § 9A-910, or § 10-912 of the Corporations and Associations Article; or

            (2)      the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships.

      (l)      "Subsidiary corporation" includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.