Maryland Code, Tax-Property § 13-404

(b)(1) Articles of merger or other document which evidences a merger of foreign corporations are not subject to county transfer tax if the articles of merger or other document which evidences a merger of foreign corporations are for a transfer of real property from:

(2) Articles of consolidation or other document which evidences a consolidation of foreign corporations are not subject to county transfer tax if the articles of consolidation or other document which evidences a consolidation of foreign corporations are for a transfer of real property from a consolidating corporation to its successor where recordation tax and, if then required to have been paid, transfer tax were paid when the corporation consolidating acquired title to the real property.

(1) the rate of the tax;

(2) the applicability of the county transfer tax; and

(3) the legal authority for the county transfer tax.

(1) collect any county transfer tax imposed under subsection (a) of this section;

(2) deduct the cost to the Department of collecting county transfer tax under this section; and

(3) distribute the remainder of the revenue to the county in which the property that is transferred is located.

(e)(1) Articles of merger, articles of consolidation, or other document which evidences a merger or consolidation of foreign corporations or foreign limited liability companies or foreign partnerships that are subject to county transfer tax under this section also may be taxable under § 13-202 or § 13-302 of this title or § 12-102 of this article.

(2) Before a transfer of title may be made under articles of transfer, articles of merger, articles of consolidation, or other document which evidences a merger or consolidation of foreign corporations or foreign limited liability companies or foreign partnerships for any property for which a property certificate is required under § 3-112 or § 4A-708 of the Corporations and Associations Article, all recordation and transfer taxes shall be paid.