There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 12-102 - Imposition of tax
MD Tax-Prop Code § 12-102 (2013) What's This?
§12-102.
Except as otherwise provided in this title, recordation 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 title.
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