WILLIAM DONALD SCHAEFER, Governor

Ch. 591

13-207.

(a) [Transfer tax does not apply to an instrument     of

writing described in] AN INSTRUMENT OF WRITING IS NOT SUBJECT   TO

TRANSFER TAX TO THE SAME EXTENT THAT IT IS NOT SUBJECT     TO
RECORDATION TAX UNDER:

(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);

(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);

(15)  § 12-108(v) of this article (Mergers); or

(16)  § 12-108(w) of this article (Consolidations).

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