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2020 Maryland Statutes
Tax - General
Title 10 - Income Tax
Subtitle 8 - Returns and Declarations
Part IV - Other Filings
Section 10-830 - Sale of Real Estate by Nonresident
Universal Citation: MD. Tax - General Code Ann. § 10-830 (2020)
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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