IN REAL PROPERTY ENTITIES

The Maryland Department of Assessments and Taxation is the location where “transfers of controlling interest in real property entities” must be reported and the applicable county and State recordation or transfer taxes must be paid under a law which took effect July 2008.
On these pages of the Department’s website you will find: ​

1. the form & instructions for reporting a transfer of a controlling interest
2. ​the COMAR regulations SDAT has promulgated to assist in its administration
3. a set of the most commonly asked questions about the law
4. a list of entities who have filed transfer reports a​nd a PDF version of the document.

Complete List