§ 12-106
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/md/tax-property/12-106·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§12–106.
Except as provided in § 12-108(p), (q), (v), and
(w)of this title, the recordation tax applies to instruments of writing 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.