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2022 Maryland Statutes
Tax - Property
Title 12 - Recordation Taxes
Section 12-106 - Tax on Corporate, Limited Liability Company, and Partnership Transfers
Universal Citation:
MD. Tax - Property Code § 12-106 (2022)
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Except as provided in § 12-108(p), (q), (v), and (w) of this title, the recordation tax applies to instruments of writing 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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