2013 Maryland Code
TAX - PROPERTY
§ 13-206 - Tax on corporate, limited liability company, and partnership transfers


MD Tax-Prop Code § 13-206 (2013) What's This?

§13-206.

Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.

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