Md. Code, Tax-Prop. § 13-202

Current with changes from the 2022 Legislative Session through Ch. 775
Section 13-202 - Imposition of tax

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.

Md. Code, TP § 13-202