Md. Code, TP§ 12-102

Current with changes from the 2024 Legislative Session

Section 12-102 - Imposition of tax

Except as otherwise provided in this title, recordation tax is imposed on an instrument of writing:

(1) recorded with the clerk of the circuit court for a county; or

(2) filed with the Department and described in § 12-103(d) of this title.

Md. Code, TP§ 12-102