WILLIAM DONALD SCHAEFER, Governor                   Ch. 550

(ii) creates or gives notice of a security
interest in personal property.

(2) "Instrument of writing" includes:

(i) a deed or contract;

(ii) a mortgage, deed of trust, or other
contract that creates an encumbrance on real property;

(iii) a lease of real property;

(iv) an assignment of a lessee's interest in
real property;

(v) articles of transfer;

(vi) a security agreement;

(vii) articles of merger or other document
which evidences a merger of foreign corporations OR FOREIGN
LIMITED PARTNERSHIPS; and

(viii) articles of consolidation or other
document which evidences a consolidation of foreign corporations.

(i) "Articles of merger" means a document filed with the
Department under § 3-107 OR § 10-208 of the Corporations and
Associations Article which evidences a merger involving at least
one Maryland corporation OR MARYLAND LIMITED PARTNERSHIP.

(k) "Documents which    evidence the merger or consolidation

of foreign [corporations"]     CORPORATIONS OR FOREIGN LIMITED

PARTNERSHIPS" means those    documents that are filed or recorded
with:

(1)  The Department under § 3-117 of the Corporations
and Associations Article; or

(2)  The clerk of the circuit court of a county
evidencing that title to real property has been conveyed through
a merger or consolidation of 2 or more foreign corporations OR
FOREIGN LIMITED PARTNERSHIPS.

12-103.

(d) For articles of transfer, articles of merger, or
articles of consolidation filed with the Department under § 3-107
of the Corporations and Associations Article, or other document
filed with the Department which evidences a merger or
consolidation of foreign corporations OR FOREIGN LIMITED
PARTNERSHIPS, the recordation tax rate is $1.65. The Department
shall collect the recordation tax when the articles of transfer,

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