HARRY HUGHES, Governor                                       2571

(2) THE CLERK OF THE CIRCUIT COURT OF A COUNTY

INDICATING EVIDENCING THAT TITLE TO REAL PROPERTY HAS BEEN

CONVEYED THROUGH A MERGER OR CONSOLIDATION OF 2 OR MORE FOREIGN
CORPORATIONS.

(H) "SUBSIDIARY CORPORATION" INCLUDES ANY CORPORATION THAT
IS A SUBSIDIARY OF EITHER A PARENT CORPORATION OR ANY OTHER
SUBSIDIARY CORPORATION OF THE PARENT CORPORATION.

13-205.

(d) (1) For a transfer under § 13-206 of this title, the
transfer tax applies to the value of the real property determined
by the Department at the date of finality immediately before the
date of transfer.

(2) FOR A TRANSFER BY ARTICLES OF MERGER, ARTICLES OF
CONSOLIDATION, OR OTHER DOCUMENTS WHICH EVIDENCE A MERGER OR
CONSOLIDATION OF FOREIGN CORPORATIONS, THE TRANSFER TAX APPLIES
TO THE VALUE OF THE REAL PROPERTY DETERMINED BY THE DEPARTMENT AT
THE DATE OF FINALITY IMMEDIATELY BEFORE THE DATE OF THE MERGER OR
CONSOLIDATION.

13-206.

Except as provided in § 13-207(a)(9), [and] (10), (15), AND
(16) of this title, the transfer tax applies to conveyances that
transfer the real property of a corporation to its stockholders
or the real property of a partnership to its partners.

13-207.

(a) Transfer tax does not apply to an instrument of writing
described in:

(1)  § 12-108(a) of this article (Transfer to
government or public agency);

(2)  § 12-108(c) of this article (Transfer between
relatives);

(3)  § 12-108(d) of this article (Transfer between
spouses);

(4)  § 12-108(e) of this article (Supplemental
instrument);

(5)  § 12-108(f) of this article (Previously recorded
instrument);

(6)  § 12-108(l) of this article (Judgments);

(7)  § 12-108(n) of this article (Order of
satisfaction);