Maryland Tax - Property Section 12-110

      (a)      (1)      Except as provided in subsections (c) and (d) of this section, in any county except Prince George's, the recordation tax collected by the collector or the clerk of the circuit court shall be paid to the governing body of the county in which the recordation tax was collected.

            (2)      In Prince George's County the recordation tax is both paid to and collected by the Director of Finance of Prince George's County.

      (b)      (1)      A person who offers for recordation an instrument of writing for property located in 2 or more counties shall submit to the collector or the clerk of the circuit court for each county a certificate showing the apportionment of the total value of the property between each of the counties.

            (2)      For an instrument of writing recorded under paragraph (1) of this subsection, the recordation tax in each county in which the property is located is:

                  (i)      payable at the rate of tax that applies in the county; and

                  (ii)      based on the ratio that the value of the property in that county bears to the value of the property in all counties.

      (c)      Recordation tax collected under § 12-103(c) of this title shall be paid to the Comptroller for deposit in the General Fund of the State.

      (d)      The recordation tax collected under § 12-103(d) of this title shall be paid to the Comptroller. After deduction of the cost to the Department of collecting the tax, the Comptroller shall distribute the revenue to the counties in the ratio that the recordation tax collected in the prior fiscal year in each county bears to the total recordation tax collected in all counties in that year.