Maryland Statutes
§ 12-115
Maryland § 12-115
This text of Maryland § 12-115 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - Property § 12-115 (2026).
Text
(a)The governing body of Charles County may grant, by law, a credit, in whole or in part, against the recordation tax imposed on an instrument of writing which transfers property in Charles County to targeted businesses relocating, expanding, or undertaking new construction in Charles County.
(b)The law adopted under subsection (a) of this section shall specify:
(1)the criteria for eligibility for the tax credit;
(2)any desired conditions or restrictions on the granting of the credit; and
(3)the method for calculating the amount of the tax credit.
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Bluebook (online)
Maryland § 12-115, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/12-115.