Ch. 550

LAWS OF MARYLAND

articles of merger, articles of consolidation, or other document
which evidences a merger or consolidation of foreign corporations
OR FOREIGN LIMITED PARTNERSHIPS are filed.

12-105.

(g) (1) For a transfer under § 12-106 of this title, the
recordation 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 OR FOREIGN LIMITED
PARTNERSHIPS, the recordation 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.

12-109.

(b)  (1) Except as provided in paragraph (2) of this
subsection, the recordation tax on an instrument of writing or a
security agreement recorded under subsection (a)(1) of this
section in any county shall be paid to the clerk of the circuit
court for the county.

(2)  In Prince George's County, the recordation tax on
an instrument of writing or a security agreement recorded under
subsection (a)(1) of this section shall be paid to the Director
of Finance of Prince George's County.

(3)  The recordation tax on a security agreement,
articles of transfer, articles of merger, articles of
consolidation or other documents which evidence a merger or
consolidation of foreign corporations OR FOREIGN LIMITED
PARTNERSHIPS filed with the Department shall be paid to the
Department.

13-101.

(c)  (1) "Instrument of writing" means a written instrument
that conveys title to, or a leasehold interest in, real property.

(2) "Instrument of writing" includes:

(i) a deed or contract;

(ii) a lease;

(iii) an assignment of a lessee's interest;

(iv) articles of transfer;

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