Ch. 654

1997 LAWS OF MARYLAND

(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;

(v) articles of merger or other document which evidences a merger of
foreign corporations, foreign limited liability companies, FOREIGN PARTNERSHIPS, 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, § 4A-704, § 9-903, or § 10-208 of the Corporations and Associations Article which
evidences a merger involving at least one Maryland corporation, Maryland limited
liability company, MARYLAND PARTNERSHIP, or Maryland limited partnership.

(g) "Documents which evidence the merger or consolidation of foreign
corporations, FOREIGN PARTNERSHIPS, foreign limited liability companies, or foreign
limited partnerships" means those documents that are filed or recorded with:

(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 PARTNERSHIPS, foreign limited liability companies, 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, FOREIGN
PARTNERSHIPS, foreign limited liability companies, 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.

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