Ch. 114                                          LAWS OF MARYLAND

(1986 Volume and 1987 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

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(1) of this article (Judgments);

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

(8)  § 12-108(o) of this article (Participation
agreement);

(9)  § 12-108(p) of this article (Transfer of
corporate property between related corporations);

(10)  § 12-108(q) of this article (Corporate or
partnership conveyance);

(11)  § 12-108(r) of this article (Land installment
contracts);

(12)  § 12-108(s) of this article (Options to purchase
real property);

(13)  § 12-108(t) of this article (Deed for prior
contract of sale);

(14)  § 12-108(u) of this article (Leases of 7 years
or less);

- 2062 -