Section 13-102 – Responsibility for Payment of Tax
By agreement, a transfer tax under this title may be paid by any person.
Section 13-103 – Tax on Consideration Payable for Transfer of Controlling Interest in Real Property Entity
(a) In this section, “controlling interest”, “real property”, and “real property entity” have the meanings stated in § 12–117 of this article. (b) (1) The taxes under this title are imposed on the transfer of a controlling interest in a real property entity as if the real property, directly or beneficially owned by the real property entity, was […]