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2013 Maryland Code
TAX - GENERAL
§ 10-830 - Sale of real estate by nonresident


MD Tax-Gen Code § 10-830 (2013) What's This?

§10-830.

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.

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