Section 13-302 - Imposition of tax; payment of tax. - Maryland Statutes

§ 13-302. Imposition of tax; payment of tax.
 

(a)  Tax imposition.- Except as otherwise provided in § 13-305 of this subtitle, agricultural land transfer tax is imposed on an instrument of writing that transfers title to agricultural land. 

(b)  Additional to other transfer taxes.- Agricultural land transfer tax is payable in addition to any other transfer tax imposed under this title. 

(c)  Payment prerequisite to recordation.- An instrument of writing subject to agricultural land transfer tax may not be recorded in any county until the agricultural land transfer tax is paid to the collector for the county or paid to the Department. 

(d)  Payment prerequisite to filing with Department.- An instrument of writing subject to agricultural land transfer tax may not be filed with the Department until the agricultural land transfer tax is paid to the Department or the collector for the county. 
 

[An. Code 1957, art. 81, § 278F; 1985, ch. 8, § 2.]