452                                               LAWS OF MARYLAND                                     Ch. 8

from tax, (h), and (i), and § 277B(e) as that
subsection related to recordation tax.

Subsection (r) of this section is new language added
in light of the current practice of exempting land
installment contracts. See 50 Op. Att'y Gen. 438
(1965).

Subsection (s) of this section is new language added
in light of the current practice exempting option
agreements. See 26 Op. Att'y Gen. 425 (1941).

Subsection (t) of this section is new language added
in light of the current practice of exempting deeds
for prior contracts of sale.

Subsection (u) of this section is added for clarity to
conform to both the filing requirements under RP §
3-101 and to the reference to leases "for a term of
years above seven years", for clarity.

In subsection (a) of this section, the defined term
"instrument of writing" is substituted for the former
words "conveyances" and "mortgages, deeds of trust, or
other conveyances", for clarity.

In the introductory language of subsection (a)(1) of
this section, the reference to if the instrument of
writing "grants a security interest to" is added for
clarity.

In subsection (a)(l)(i) of this section, the exemption
for transfers or grants to "the United States" is
added for clarity and to conform to current practice.
See 62 Op. Att'y Gen. 883, (1977).

In subsection (a)(2) of this section, the reference to
the "Mayor and City Council of Baltimore City and the
governing body of a county" is substituted for the
former words "local governing body", for clarity.

Also in subsection (a)(2) of this section, the defined
term "law" is substituted for the former words
"ordinance" and "resolution", for clarity.

Also in subsection (a)(2) of this section, the
reference to imposition of the tax "uniformly" is
substituted for the former, lengthy reference to "the
tax shall be applied uniformly to every conveyance
described in this subparagraph", for clarity.

Also in subsection (a)(2) of this section, the
reference to "debt created by the sale" of bonds is
substituted for the former phrase "funded in any part,
directly or indirectly from the proceeds" of bonds,