§ 13-402-1

(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing: (1) recorded with the clerk of the circuit court for the county; or (2) filed with the Department. (b) A transfer tax imposed under this section: (1) may not exceed 0.5%; and (2) does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.