Md. Code, TP§ 12-106

Current with changes from the 2024 Legislative Session

Section 12-106 - Tax on corporate, limited liability company, and partnership transfers

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.