Volume 796, Page 3468 View pdf image |
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CHAPTER 615 AN ACT concerning Recordation and Transfer Taxes - Transfers Between Relatives FOR the purpose of adding certain relatives to the list of transferees included in a BY repealing and reenacting, with amendments, BY repealing and reenacting, without amendments, (1994 Replacement Volume and 1998 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article - Tax - Property 12- 108. (c) When property is transferred subject to a mortgage or deed of trust, the (1) spouse or former spouse; (2) son[ or], daughter, STEPSON, OR STEPDAUGHTER; (3) parent OR STEPPARENT; (4) son-in-law[ or], daughter-in-law, STEPSON-IN-LAW, OR (5) parent-in-law OR STEPPARENT-IN-LAW; or (6) grandchild OR STEPGRANDCHILD. 13- 207. (a) An instrument of writing is not subject to transfer tax to the same extent |
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Volume 796, Page 3468 View pdf image |
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