472

LAWS OF MARYLAND

Ch. 8

"organization", for clarity.

In the introductory language of subsection (b)(1) of
this section, the defined term "instrument of writing"
is substituted for the former phrase "any instrument
that transfers an interest in property", for clarity.

In subsection (b)(1)(ii) of this section, the
reference to a transferee being "qualified" is added
to include an additional method by which a corporation
may be authorized to engage in business in the State.

Also in subsection (b)(1)(ii) of this section, the
former phrase "or, if not incorporated in this State"
is deleted as superfluous.

In subsection (b)(2) of this section, the phrase
"before the date of transfer of property to the
transferee" is substituted for the former phrase
"prior to its acquisition of the property", for
clarity.

Also in subsection (b)(2) of this section, the

reference to notice by the Department to "the county

in which the property being transferred is located" is

substituted for the former reference to notice to
"each county and Superior Court of Baltimore City" in

light of current practice. The General Assembly may
wish to consider this substitution.

Defined terms: "County" § 1-101

"Department" § 1-101 "Includes";"including" § 1-101

"Instrument of writing" § 13-101

"Property" § 1-101 "Transfer tax" § 13-201

13-208. PAYMENT OF TAX.

(A)  WHERE PAID.

TRANSFER TAX ON AN INSTRUMENT OF WRITING THAT IS TAXABLE
UNDER THIS SUBTITLE SHALL BE PAID TO THE CLERK OF THE CIRCUIT
COURT WHERE THE INSTRUMENT OF WRITING IS RECORDED OR TO THE
DEPARTMENT.

(B)  STATEMENT OF PAYMENT.

AN INSTRUMENT OF WRITING TAXABLE UNDER THIS SUBTITLE MAY NOT
BE RECORDED IN ANY COUNTY UNLESS A STATEMENT IS ATTACHED TO OR
STAMPED ON THE INSTRUMENT OF WRITING THAT INDICATES:

(1)  THAT TRANSFER TAX HAS BEEN PAID; AND

(2)  THE AMOUNT OF TRANSFER TAX PAID.

(C) PROOF OF PAYMENT.