State Codes and Statutes

Statutes > Maryland > Tax-property > Title-13 > Subtitle-1 > 13-101

§ 13-101. Definitions.
 

(a)  In general.- In this title the following words have the meanings indicated. 

(b)  Articles of consolidation.- "Articles of consolidation" means a document filed with the Department under § 3-107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation. 

(c)  Articles of merger.- "Articles of merger" means a document filed with the Department under § 3-107, § 4A-703, § 9A-903, or § 10-208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership. 

(d)  Articles of transfer.- "Articles of transfer" has the meaning stated in § 1-101(c) of the Corporations and Associations Article. 

(e)  Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships.- "Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships" means those documents that are filed or recorded with: 

(1) the Department under § 3-117, § 4A-1012, § 9A-910, or § 10-912 of the Corporations and Associations Article; or 

(2) the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships. 

(f)  Instrument of writing.-  

(1) "Instrument of writing" means a written instrument that conveys title to, or a leasehold interest in, real property. 

(2) "Instrument of writing" includes: 

(i) a deed or contract; 

(ii) a lease; 

(iii) an assignment of a lessee's interest; 

(iv) articles of transfer; 

(v) articles of merger or other document which evidences a merger of foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships; and 

(vi) articles of consolidation or other document which evidences a consolidation of foreign corporations. 

(3) "Instrument of writing" does not include: 

(i) a mortgage, deed of trust, or other contract that creates an encumbrance on real property; or 

(ii) a security agreement, as defined in § 12-101(h) of this article. 

(g)  Subsidiary corporation.- "Subsidiary corporation" includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation. 

(h)  Successor.- "Successor" has the meaning stated in § 1-101(y) of the Corporations and Associations Article. 
 

[An. Code 1957, art. 81, § 278A; 1985, ch. 8, § 2; 1986, ch. 686; 1988, ch. 550; 1992, ch. 536; 1997, ch. 654, § 2; 1998, ch. 21, §§ 1, 5; ch. 743, § 3; 2007, ch. 5, § 7; 2010, ch. 72, § 5.] 
 

State Codes and Statutes

Statutes > Maryland > Tax-property > Title-13 > Subtitle-1 > 13-101

§ 13-101. Definitions.
 

(a)  In general.- In this title the following words have the meanings indicated. 

(b)  Articles of consolidation.- "Articles of consolidation" means a document filed with the Department under § 3-107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation. 

(c)  Articles of merger.- "Articles of merger" means a document filed with the Department under § 3-107, § 4A-703, § 9A-903, or § 10-208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership. 

(d)  Articles of transfer.- "Articles of transfer" has the meaning stated in § 1-101(c) of the Corporations and Associations Article. 

(e)  Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships.- "Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships" means those documents that are filed or recorded with: 

(1) the Department under § 3-117, § 4A-1012, § 9A-910, or § 10-912 of the Corporations and Associations Article; or 

(2) the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships. 

(f)  Instrument of writing.-  

(1) "Instrument of writing" means a written instrument that conveys title to, or a leasehold interest in, real property. 

(2) "Instrument of writing" includes: 

(i) a deed or contract; 

(ii) a lease; 

(iii) an assignment of a lessee's interest; 

(iv) articles of transfer; 

(v) articles of merger or other document which evidences a merger of foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships; and 

(vi) articles of consolidation or other document which evidences a consolidation of foreign corporations. 

(3) "Instrument of writing" does not include: 

(i) a mortgage, deed of trust, or other contract that creates an encumbrance on real property; or 

(ii) a security agreement, as defined in § 12-101(h) of this article. 

(g)  Subsidiary corporation.- "Subsidiary corporation" includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation. 

(h)  Successor.- "Successor" has the meaning stated in § 1-101(y) of the Corporations and Associations Article. 
 

[An. Code 1957, art. 81, § 278A; 1985, ch. 8, § 2; 1986, ch. 686; 1988, ch. 550; 1992, ch. 536; 1997, ch. 654, § 2; 1998, ch. 21, §§ 1, 5; ch. 743, § 3; 2007, ch. 5, § 7; 2010, ch. 72, § 5.] 
 


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-property > Title-13 > Subtitle-1 > 13-101

§ 13-101. Definitions.
 

(a)  In general.- In this title the following words have the meanings indicated. 

(b)  Articles of consolidation.- "Articles of consolidation" means a document filed with the Department under § 3-107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation. 

(c)  Articles of merger.- "Articles of merger" means a document filed with the Department under § 3-107, § 4A-703, § 9A-903, or § 10-208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership. 

(d)  Articles of transfer.- "Articles of transfer" has the meaning stated in § 1-101(c) of the Corporations and Associations Article. 

(e)  Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships.- "Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships" means those documents that are filed or recorded with: 

(1) the Department under § 3-117, § 4A-1012, § 9A-910, or § 10-912 of the Corporations and Associations Article; or 

(2) the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships. 

(f)  Instrument of writing.-  

(1) "Instrument of writing" means a written instrument that conveys title to, or a leasehold interest in, real property. 

(2) "Instrument of writing" includes: 

(i) a deed or contract; 

(ii) a lease; 

(iii) an assignment of a lessee's interest; 

(iv) articles of transfer; 

(v) articles of merger or other document which evidences a merger of foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships; and 

(vi) articles of consolidation or other document which evidences a consolidation of foreign corporations. 

(3) "Instrument of writing" does not include: 

(i) a mortgage, deed of trust, or other contract that creates an encumbrance on real property; or 

(ii) a security agreement, as defined in § 12-101(h) of this article. 

(g)  Subsidiary corporation.- "Subsidiary corporation" includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation. 

(h)  Successor.- "Successor" has the meaning stated in § 1-101(y) of the Corporations and Associations Article. 
 

[An. Code 1957, art. 81, § 278A; 1985, ch. 8, § 2; 1986, ch. 686; 1988, ch. 550; 1992, ch. 536; 1997, ch. 654, § 2; 1998, ch. 21, §§ 1, 5; ch. 743, § 3; 2007, ch. 5, § 7; 2010, ch. 72, § 5.]