Maryland Tax - Property Section 13-407
§ 13-407.
  (a)   (1)   Unless a greater rate of tax was imposed before July 1, 1979, a county may not impose county transfer tax on a transfer subject to the agricultural land transfer tax under Subtitle 3 of this title at a rate greater than the county rate applicable to the transfer of improved residential property in that county.
    (2)   If a county has imposed a county transfer tax at a rate that exceeds the rate applicable to the transfer of improved residential property, the total rate of tax that applies to a transfer subject to the agricultural land transfer tax may not exceed 5% plus the rate that applies to improved residential property under the county transfer tax.
    (3)   If the total rate of tax that applies to a transfer subject to the agricultural land transfer tax exceeds the maximum rate allowed under paragraph (2) of this subsection, the tax that applies to the transfer:
      (i)   is payable at the rate specified for the agricultural land transfer tax; and
      (ii)   the rate of the county transfer tax shall be reduced as necessary to comply with the 5% limit.
  (b)   After July 1, 1979, for the transfer of land subject to the agricultural land transfer tax, a county may not:
    (1)   impose a county transfer tax at a rate above the rate that was in effect on July 1, 1979; or
    (2)   increase the rate of a county transfer tax above the rate that was in effect on July 1, 1979.