§13–410.

    An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:

        (1)    § 12–108(cc) of this article (Certain transfers to land trusts); or

        (2)    § 12–108(hh) of this article (Transfer of real property within the Laurel Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course Training Center property).