Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 13-101
§ 13-101
# (a)
In this title the following words have the meanings indicated.
# (b)
“Articles of consolidation” means a document filed with the Department under § 3–107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation.
# (c)
“Articles of merger” means a document filed with the Department under § 3–107, § 4A–703, § 9A–903, or § 10–208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership.
# (d)
“Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships” means those documents that are filed or recorded with:
# (1)
the Department under § 3–117, § 4A–1012, § 9A–910, or § 10–912 of the Corporations and Associations Article; or
# (2)
the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships.
# (e)
# (1)
“Instrument of writing” means a written instrument that conveys title to, or a leasehold interest in, real property.
# (2)
“Instrument of writing” includes:
(i) a deed or contract;
(ii) a lease;
(iii) an assignment of a lessee’s interest;
(iv) articles of merger or other document which evidences a merger of foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships; and
(v) articles of consolidation or other document which evidences a consolidation of foreign corporations.
# (3)
“Instrument of writing” does not include:
(i) a mortgage, deed of trust, or other contract that creates an encumbrance on real property; or
(ii) a security agreement, as defined in § 12–101(l) of this article.
# (f)
“Subsidiary corporation” includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.
# (g)
“Successor” has the meaning stated in § 1–101(dd) of the Corporations and Associations Article.
Source: view the official text
In this article (40 sections)
- gtp-11-103 · § 11-103
- gtp-12-101 · § 12-101
- gtp-12-102 · § 12-102
- gtp-12-103 · § 12-103
- gtp-12-104 · § 12-104
- gtp-12-105 · § 12-105
- gtp-12-106 · § 12-106
- gtp-12-107 · § 12-107
- gtp-12-108 · § 12-108
- gtp-12-109 · § 12-109
- gtp-12-110 · § 12-110
- gtp-12-111 · § 12-111
- gtp-12-112 · § 12-112
- gtp-12-113 · § 12-113
- gtp-12-114 · § 12-114
- gtp-12-115 · § 12-115
- gtp-12-116 · § 12-116
- gtp-12-117 · § 12-117
- gtp-12-118 · § 12-118
- gtp-12-119 · § 12-119
- gtp-13-101 · § 13-101
- gtp-13-102 · § 13-102
- gtp-13-103 · § 13-103
- gtp-13-201 · § 13-201
- gtp-13-202 · § 13-202
- gtp-13-203 · § 13-203
- gtp-13-204 · § 13-204
- gtp-13-205 · § 13-205
- gtp-13-206 · § 13-206
- gtp-13-207 · § 13-207
- gtp-13-208 · § 13-208
- gtp-13-209 · § 13-209
- gtp-13-301 · § 13-301
- gtp-13-302 · § 13-302
- gtp-13-303 · § 13-303
- gtp-13-304 · § 13-304
- gtp-13-305 · § 13-305
- gtp-13-306 · § 13-306
- gtp-13-307 · § 13-307
- gtp-13-308 · § 13-308