WILLIAM DONALD SCHAEFER, Governor                   Ch. 550

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

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

(3) "Instrument of writing" does not include:

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

(ii) a security agreement, as defined in §
12-101(e) of this article.

(e) "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.

(g) "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 OR § 10-912 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.

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 OR FOREIGN LIMITED
PARTNERSHIPS, 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.

13-404.

(a) Except as provided under subsection (b) of this
section, the Department shall collect county transfer tax at the
rate set by each county for articles of transfer, articles of
consolidation, or articles of merger filed with the Department as

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