§ 17-9. Payment required for recordation.

(a) Payment required.

No written instrument intended to effect a transfer which is subject to the tax levied and imposed by this subtitle shall be presented to the Clerk of the Circuit Court for Baltimore City for recordation among the Land Records of Baltimore City unless and until such tax shall have been paid to the Director of Finance.

(b) Notations for transfers not subject to tax.

When the Director of Finance shall determine that a particular transfer is not subject to the tax levied and imposed by this subtitle, he shall so indicate by legend or notation on the written instrument intending to effect such transfer.