Section 13-306 – Distribution of Revenue
(a) (1) Except in Montgomery County and except as provided in subsection (b)(1) of this section for a certified county, each county collector shall remit from a special account to the Comptroller, as the Comptroller specifies: (i) the revenue from: 1. the agricultural transfer tax that is attributable to the taxation of instruments of writing that transfer title to […]
Section 13-307 – Administration of Tax
The Department shall adopt regulations to implement this subtitle.
Section 13-308 – Notice of Tax Liability
(a) When a contract is executed for the transfer of any interest in agricultural land, the seller shall notify the buyer, in writing, that the transfer may be subject to the agricultural land transfer tax. (b) If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to […]
Section 13-401 – “County Transfer Tax” Defined
In this subtitle, “county transfer tax” means the transfer tax imposed by a county.
Section 13-402 – Applicability of Subtitle
(a) This subtitle applies in any county where the county imposes a transfer tax. (b) The provisions of this subtitle are in addition to the public local laws of a county that relate to transfer taxes.
Section 13-402.1 – County Transfer Tax on Instruments of Writing
(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing: (1) recorded with the clerk of the circuit court for the county; or (2) filed with the Department. (b) A transfer tax imposed under this section: (1) may not exceed […]
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 13-102 – Responsibility for Payment of Tax
By agreement, a transfer tax under this title may be paid by any person.