§ 13-402.1. County transfer tax on instruments of writing

MD Tax-Prop Code § 13-402.1 (2019) (N/A)
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(a)    The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:

(1)    recorded with the clerk of the circuit court for the county; or

(2)    filed with the Department.

(b)    A transfer tax imposed under this section:

(1)    may not exceed 0.5%; and

(2)    does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.