Md. Code, Tax-Prop. § 13-410

Current with changes from the 2024 Legislative Session

Section 13-410 - Exemption from tax for certain transfers to land trusts

An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:

(1) § 12-108(cc) of this article (Certain transfers to land trusts); or

(2) § 12-108(hh) of this article (Transfer of real property within the Pimlico racing facility site, Pimlico site, Bowie Race Course Training Center property, or training facility site).

Md. Code, TP § 13-410

Amended by 2024 Md. Laws, Ch. 410,Sec. 3, eff. 6/1/2024.

Amended by 2020 Md. Laws, Ch. 590, Sec. 3, eff. 6/1/2020.