Section 13-503 – Distribution of Revenue
(a) The Department shall remit the county agricultural land transfer tax collected by it to the county tax collector. (b) The county tax collector shall deposit in a special fund all of the agricultural land transfer tax collected under this subtitle. (c) The county agricultural land transfer tax collected under this subtitle may be used only for the […]
Section 13-504 – Notice of Tax Liability
(a) When a contract is executed for the transfer of any interest in agricultural land in Washington County, the seller shall notify the buyer, in writing, that the transfer may be subject to the county agricultural land transfer tax. (b) If a seller fails to notify a buyer as required by subsection (a) of this section, the […]
Section 13-505 – Payment of Tax
(a) A person may not willfully offer for recordation or record an instrument of writing subject to the county agricultural land transfer tax knowing that the tax has not been paid. (b) A person may not willfully misrepresent the amount of the actual consideration paid or to be paid in connection with an instrument of writing that […]
Section 13-403 – Transfers Between Spouses and Former Spouses
(a) In this section, “domestic partner”, “evidence of a domestic partnership”, “evidence of dissolution of a domestic partnership”, and “former domestic partner” have the meanings stated in § 12–101 of this article. (b) An instrument of writing that transfers property between spouses or former spouses or between domestic partners or former domestic partners in accordance with a […]
Section 13-403.1 – Transfers Involving Certain Maryland Stadium Authority Affiliates
An instrument of writing pursuant to which the Maryland Stadium Authority transfers title to, or creates a leasehold interest in, real property if the transferee or lessee is an Authority affiliate as defined in § 10–601 of the Economic Development Article is not subject to a county transfer tax.
Section 13-404 – County Transfer Tax on Corporate, Limited Liability Company, or Partnership Transfers, Consolidations or Mergers
(a) The Department shall collect county transfer tax at the rate set by each county for articles of consolidation or articles of merger filed with the Department as required by § 3–107, § 4A–703, § 9A–903, or § 10–208 of the Corporations and Associations Article, or other document filed with the clerk of the circuit court […]
Section 13-208 – Payment of Tax
(a) Transfer tax on an instrument of writing that is taxable under this subtitle shall be paid to the clerk of the circuit court where the instrument of writing is recorded or to the Department. (b) An instrument of writing taxable under this subtitle may not be recorded in any county unless a statement is attached to […]
Section 13-405 – Tax on Corporate, Limited Liability Company, or Partnership Transfers
(a) Except as provided in subsection (c) of this section, county transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, a limited liability company to its members, or a partnership to its partners on: (1) liquidation; (2) dissolution; or (3) termination. (b) For a conveyance that is taxable under this section, county transfer […]
Section 13-209 – Distribution of Revenue
(a) (1) Before any other distribution under this section, in any fiscal year that bonds secured by a pledge of the State transfer tax are outstanding, the revenue from the transfer tax shall be used to pay, as and when due, the principal of and interest on the bonds. (2) The Department shall deduct the cost of administering […]
Section 13-406 – Apportionment of Tax
In a transfer of property located in 2 or more counties, the county transfer tax of the counties where the property that is transferred is located is apportioned as required under § 12-110(b) of this article.