There is a newer version of the Maryland Code
2015 Maryland Code
TAX - PROPERTY
Title 12 - RECORDATION TAXES
§ 12-107 - Tax on certain tangible personal property
MD Tax-Prop Code § 12-107 (2015) What's This?
Except as otherwise provided in this title, the recordation tax applies to an instrument of writing that perfects a security interest in tangible personal property, standing timber, or fixtures.
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