In Maryland, the transfer tax is split between the buyer and the seller. The buyer is typically responsible for paying a larger portion of the transfer tax than the seller, but the exact allocation of the tax between the parties may vary depending on local regulations or the terms of the sale agreement.
Please note that these are just general guidelines, and specific closing costs and their allocation between the buyer and seller may vary depending on the individual transaction and local regulations. It is always advisable to consult with a real estate attorney to ensure a smooth and legally sound closing process.