Section 12-102 - Imposition of tax.
§ 12-102. Imposition of tax.
Except as otherwise provided in this title, recordation tax is imposed on an instrument of writing:
(1) recorded with the clerk of the circuit court for a county; or
(2) filed with the Department and described in § 12-103(d) of this title.
[An. Code 1957, art. 81, § 277; 1985, ch. 8, § 2; 1986, ch. 171; 2000, ch. 679.]