Statutes, codes, and regulations
Code of Maryland
Article - TAX - PROPERTYTitle 13 - TRANSFER TAXES
Subtitle 2 - STATE TAX - IN GENERAL
Section 13-206 - Tax on corporate, limited liability company, and partnership transfers

Md. Code, Tax-Prop. § 13-206

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Current with changes from the 2024 Legislative Session
Section 13-206 - Tax on corporate, limited liability company, and partnership transfers

Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances 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.

Md. Code, TP § 13-206