Md. Code, Tax-Prop. § 13-206

Current with changes from the 2024 Legislative Session, chs. 2--407, effective on or before 7/1/2024

Section 13-206 - Tax on corporate, limited liability company, and partnership transfers

Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.

Md. Code, TP § 13-206