Unannotated Code of Maryland (Last Updated: May 16, 2014)

§ 12-106. Tax on corporate, limited liability company, and partnership transfers

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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.

HISTORY: An. Code 1957, art. 81, § 277B; 1985, ch. 8, § 2; 1986, ch. 686; 1992, ch. 536.

                    
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