# Md. Code, Tax - Property § 12-106: –106

> Maryland · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-106

## Section

- **Citation:** Md. Code, Tax - Property § 12-106
- **Heading:** –106
- **Jurisdiction:** Maryland
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MD Code / Article gtp / Title 12 / Subtitle 1 / Section 12-106

## Text

Except as provided in § 12-108(p), (q), (v), and (w) of this title, the recordation tax applies to instruments of writing that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.

## Nearby sections

- [Md. Code, Tax - Property § 12-101 §12–101.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-101.md)
- [Md. Code, Tax - Property § 12-102 §12–102.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-102.md)
- [Md. Code, Tax - Property § 12-103 §12–103.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-103.md)
- [Md. Code, Tax - Property § 12-104 §12–104.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-104.md)
- [Md. Code, Tax - Property § 12-105 §12–105.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-105.md)
- [Md. Code, Tax - Property § 12-106 §12–106.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-106.md)
- [Md. Code, Tax - Property § 12-107 §12–107.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-107.md)
- [Md. Code, Tax - Property § 12-108 §12–108.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-108.md)
- [Md. Code, Tax - Property § 12-109 §12–109.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-109.md)
- [Md. Code, Tax - Property § 12-110 §12–110.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-110.md)
- [Md. Code, Tax - Property § 12-111 §12–111.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-111.md)
- [Md. Code, Tax - Property § 12-112 §12–112.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-112.md)
- [Md. Code, Tax - Property § 12-113 §12–113.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-113.md)
- [Md. Code, Tax - Property § 12-114 §12–114.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtp_T12_S1_S12-106. Check the current official text before relying on it. Not legal advice.