Md. Code, Tax - Property § 12-102

Md. Code, Tax - Property § 12-102
in effect
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Except as otherwise provided in this title, recordation 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 title.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=12-102&enactments=falseFetched: 10/17/2026

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