§ 13-202. Imposition of tax

Latest version.

   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.

HISTORY: An. Code 1957, art. 81, § 278A; 1985, ch. 8, § 2; 1986, ch. 171; 2000, ch. 61, § 6.

                    
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