470

LAWS OF MARYLAND

Ch. 8

the Code.

The balance of former Art. 81, § 277B(a) now appears
as §§ 12-106 and 13-405 of this article.

Defined terms: "Corporation" § 1-101

"Real property" § 1-101 "Transfer tax" § 13-201 -

13-207. EXEMPTIONS FROM TRANSFER TAX.

(A) EXEMPTIONS PARALLEL TO RECORDATION TAX EXEMPTIONS.

TRANSFER TAX DOES NOT APPLY TO AN INSTRUMENT OF WRITING
DESCRIBED IN:

(1)  § 12-108(A) OF THIS ARTICLE [TRANSFER TO
GOVERNMENT OR PUBLIC AGENCY];

(2)  § 12-108(C) OF THIS ARTICLE [TRANSFER BETWEEN
RELATIVES];

(3)  § 12-108(D) OF THIS ARTICLE [TRANSFER BETWEEN
SPOUSES];

(4)  § 12-108(E) OF THIS ARTICLE [SUPPLEMENTAL
INSTRUMENT];

(5)  § 12-108(F) OF THIS ARTICLE [PREVIOUSLY RECORDED
INSTRUMENT];

(6)  § 12-108(L) OF THIS ARTICLE [JUDGMENTS];

(7)  § 12-108(N) OF THIS ARTICLE [ORDER OF
SATISFACTION];

(8)  § 12-108(O) OF THIS ARTICLE [PARTICIPATION
AGREEMENT];

(9)  § 12-108(P) OF THIS ARTICLE [TRANSFER OF
CORPORATE PROPERTY BETWEEN RELATED CORPORATIONS];

(10)  § 12-108(Q) OF THIS ARTICLE [CORPORATE OR
PARTNERSHIP CONVEYANCE];

(11)  § 12-108(R) OF THIS ARTICLE [LAND INSTALLMENT
CONTRACTS];

(12)  § 12-108(S) OF THIS ARTICLE [OPTIONS TO PURCHASE
REAL PROPERTY];

(13)  § 12-108(T) OF THIS ARTICLE [DEED FOR PRIOR
CONTRACT OF SALE]; OR

(14)  § 12-108(U) OF THIS ARTICLE [LEASES OF 7 YEARS
OR LESS].