There is a newer version of the Maryland Code
Maryland Tax - General Section 10-830
§ 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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