
State Surcharge Is Included in Cap for Ag Transfer Tax: Paul Attempts to Explain Tax Law Again
This post should not be construed as legal or tax advice Recently, the Maryland Court of Appeals (the highest state court) found that the statutory cap on the ag land transfer tax includes the state’s surcharge. For those unfamiliar with the ag land transfer tax, the tax is imposed on qualifying land transfers. Revenues generated from the state ag land transfer tax are divided among the 23 counties and Baltimore City to support county land preservation programs. The state’