Section 13-410 - Exemption From Tax for Certain Transfers to Land Trusts or Race Facilities

An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under: (1) § 12–108(cc) of this article (Certain transfers to land trusts); or (2) § 12–108(hh) of this article (Transfer of real property within the Laurel Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course Training Center property).