Md. Code Regs. 18.13.02.08

Current through Register Vol. 51, No. 22, November 1, 2024

Section 18.13.02.08 - Applicability of Other Sections

If the transfer of a controlling interest is taxable under Tax-Property Article, §§12-117, 12-105(g), and 13-205(d), Annotated Code of Maryland, recordation and transfer taxes will be imposed based only on the latter two sections.