2000 Regular Session

HOUSE BILL 1338

CHAPTER NUMBER: 692 File Code: Taxes - Recordation and Transfer Prior Year Introduction As: SB 675/99 - B&T
Sponsored By:
Delegate Finifter
Entitled:
Limited Liability Companies - Tax Exemption for Transfers of Real Property to a Limited Liability Company and Conversions to a Limited Liability Company

Synopsis:

Allowing a foreign general partnership or a foreign limited partnership to convert to a Maryland limited liability company; altering the exemption from recordation and State and county transfer taxes, for an instrument in writing that transfers title to real property to a limited liability company, to include transfers from a foreign general partnership, foreign limited partnership, foreign limited liability partnership, foreign limited liability limited partnership, foreign proprietorship, or foreign joint venture; etc.

History by Legislative Date

House Action
2/21
First Reading House Rules and Executive Nominations
3/6
Re-referred Ways and Means
3/8
Hearing 3/22 at 1:00 p.m.
3/27
Favorable Report by Ways and Means
3/25
Favorable Report Adopted
Second Reading Passed
3/26
Third Reading Passed (136-0)
4/8
House Concur - Senate Amendments
Third Reading Passed (136-0)
Passed Enrolled
5/18
Signed by the Governor Chapter 692
Senate Action
3/28
First Reading Budget and Taxation
Hearing 4/3 at 2:00 p.m.
4/3
Hearing cancelled
Hearing 4/4 at 1:30 p.m.
4/8
Favorable with Amendments Report by Budget and Taxation
4/5
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/7
Third Reading Passed with Amendments (47-0)
Bill indexed under the following Subjects:
EXEMPTIONS
LIMITED LIABILITY COMPANIES
NONRESIDENTS -see also- ALIENS
PARTNERSHIPS
REAL PROPERTY
RECORDATION
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
TRANSFER TAX
Bill affects the following Statutes:
Corporations and Associations
( 4A-101 , 4A-211 )
Tax - Property
( 12-108 , 13-207 , 13-405 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled (PDF)
Fiscal Note: Available (PDF)
Amendments:
Senate
Number: 219039/1 (PDF)     Offered on: April 8, 2000   at: 12:16 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 26, 2000: Third Reading Passed (136-0)
April 8, 2000: Third Reading Passed (136-0)
Senate
April 7, 2000: Third Reading Passed (47-0)