PARRIS N. GLENDENING, Governor

Ch. 654

(1)     the Department under § 3-117, § 4A-1012, § 9-910, 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, foreign limited liability companies, FOREIGN PARTNERSHIPS, 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, foreign limited liability companies, FOREIGN PARTNERSHIPS, or
foreign limited partnerships, the recordation tax rate is $1.65. The Department shall
collect the recordation tax when the articles of transfer, articles of merger, articles of
consolidation, or other document which evidences a merger or consolidation of foreign
corporations, foreign limited liability companies, FOREIGN. PARTNERSHIPS, 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, foreign
limited liability companies, FOREIGN PARTNERSHIPS, 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, FOREIGN PARTNERSHIPS, foreign limited liability
companies, 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.

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