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Code · Maryland · Tax - Property

§ 13-202

44 words·~1 min read·/md/tax-property/13-202

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§13–202.
Except as otherwise provided in this subtitle, a transfer 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 article.
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