Md. Code, Tax-Gen. § 10-830

Current with changes from the 2024 Legislative Session

Section 10-830 - Sale of real estate by nonresident

Any real estate reporting person who is required to file a return under § 6045 of the Internal Revenue Code shall file a copy of that return with the Comptroller if:

(1) the vendor is a nonresident; and

(2) the real property sold is located in this State.

Md. Code, TG § 10-830