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456 LAWS OF MARYLAND Ch. 8
REVISOR'S NOTE: Subsections (a)(1) and (b)(1) and (2) of
this section are new language derived without
substantive change from the first sentence of former
Art. 81, § 277(r), as that sentence related to where
the tax is paid in Prince George's County and §
278(a), as that sentence related to payment of the tax
and from the second sentence of former Art. 81, §
277(r).
Subsections (a)(2) and (b)(3) of this section are new
language added in light of current practice.
In subsection (a)(1) of this section, the defined term
"instrument of writing" is substituted for the former
word "instrument", for clarity.
Also in subsection (a)(1) of this section, the phrase
"recorded in any county" is substituted for the former
phrase "received for record by any clerk of the
court", for clarity.
Also in subsection (a)(1) of this section, the
reference to instruments not being recorded "until the
recordation tax has been paid as provided by
subsection (b) of this section" is substituted for the
former, obsolete reference to "unless and until a
stamp is affixed ... and cancelled", for clarity.
Subsection (b)(1) of this section is rephrased as a
positive requirement to pay the appropriate clerk of
the circuit court for clarity.
In subsection (b)(2) of this section, the reference to
.the tax "on an instrument of writing or a security
agreement that is recorded under subsection (a)(1) of
this section" is added for clarity.
Defined terms: "County" § 1-101
"Department" § 1-101
"Instrument of writing" § 12-101
"Recordation tax" § 12-101
"Security agreement" § 12-101
12-110. DISTRIBUTION OF REVENUE.
(A) GENERALLY.
(1) EXCEPT AS PROVIDED IN SUBSECTIONS (C) THROUGH (E)
OF THIS SECTION, IN ANY COUNTY EXCEPT PRINCE GEORGE'S, THE
RECORDATION TAX COLLECTED BY THE CLERK OF THE CIRCUIT COURT SHALL
BE PAID TO THE GOVERNING BODY OF THE COUNTY IN WHICH THE
RECORDATION TAX WAS COLLECTED.
(2) IN PRINCE GEORGE'S COUNTY THE RECORDATION TAX IS
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