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

§ 12-107. Tax on certain tangible personal property

Latest version.

Except as otherwise provided in this title, the recordation tax applies to an instrument of writing that perfects a security interest in tangible personal property, standing timber, or fixtures.

HISTORY: 1985, ch. 8, § 2; 2000, ch. 679.

                    
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