Each person required under this subtitle to file an income tax return or estimated income tax declaration or return shall file a return or declaration with the Comptroller, whether or not:
the person owes income tax; or
the Comptroller sends the person a form or otherwise requests that the return or declaration be filed.
Each income tax return and estimated income tax declaration and return shall be:
signed in the same manner required for the signing of a federal return under §§ 6061 through 6064 of the Internal Revenue Code; and
made under oath.
An individual who is an income tax return preparer with respect to a return or claim for refund of tax shall sign the return or claim for refund after it is completed and before it is presented to the taxpayer or nontaxable entity for signature.
If the preparer is unavailable for signature, another preparer shall review the entire preparation of the return or claim for refund, and then shall sign the return or claim for refund. The preparer shall sign the return in the manner prescribed by the Comptroller in forms, instructions, or other appropriate guidance.
If more than one income tax return preparer is involved in the preparation of the return or claim for refund, the individual preparer who has the primary responsibility as between or among the preparers for the overall substantive accuracy of the preparation of the return or claim for refund shall be considered to be the income tax return preparer for purposes of paragraph (2) of this subsection.
To properly identify persons listed in a return or other document, a person shall include in the document the Social Security or other identifying number that the Comptroller requires:
of the person required to file the return or document; and
of the person on whose behalf the return or document is filed.
If a return or document is filed on behalf of a person, that person shall provide the identifying number required in a return or document to the person who files the return or document.
Any return or claim for refund prepared by an income tax return preparer shall bear the identifying number for securing proper identification of the preparer, the preparer’s employer, or both, as prescribed under § 6109(a)(4) of the Internal Revenue Code.
Each resident shall include on the income tax return of the resident:
for an individual other than a fiduciary, the name of the county and municipal corporation, if any, where the resident resides; and
for a personal representative, the name of the county where the decedent was domiciled on the date of the decedent’s death; or
for a fiduciary other than a personal representative, the name of:
the county where the trust is principally administered; or
if the trust is not principally administered in the State, the county to which the trust is otherwise principally connected.
Each person required under this subtitle to file an income tax return or estimated income tax declaration or return shall:
comply with the regulations of the Comptroller;
keep the records that the Comptroller requires; and
attach to an income tax return or otherwise file with the Comptroller any records or statements that the Comptroller requires, including:
for an individual who has income tax withheld from salary, wages, or other compensation for personal services, or other payments, a copy of the statement from the person who withholds the tax that states:
the amount of salary, wages, or other compensation for personal services paid and the income tax withheld; or
the amount of payments made and the income tax withheld;
a copy of the federal income tax return:
for a corporation; and
if the Comptroller requests, for an individual;
for a corporation, the statements required under § 10–804.1 of this subtitle; and
if the Comptroller requests, for a corporation that is a member of an affiliated group or controlled group under § 1504 or § 1563 of the Internal Revenue Code, a statement of all intermember costs or expenses and all intermember sales, exchanges, or other transactions involving tangible or intangible property for the taxable year.
An individual may designate a contribution to the State Chesapeake Bay and Endangered Species Fund, established under §§ 1-701 through 1-706 of the Natural Resources Article, by the checkoff system on the return.
The Comptroller shall provide that an income tax return may be completed using whole dollar amounts instead of expressing amounts in exact dollars and cents by:
disregarding a fractional part of a dollar less than 50 cents; and
increasing to 1 dollar a fractional part of a dollar of at least 50 cents.
An individual may designate a contribution to the Maryland Cancer Fund, established under § 20-117 of the Health - General Article, by the checkoff system on the return.
An individual may designate a contribution to the Waiting List Equity Fund, established under § 7–205 of the Health – General Article, by the checkoff system on the return.
Except as otherwise provided in this subsection, a taxpayer claiming any of the following tax credits shall submit a claim for the credit by electronic means as required by the Comptroller by regulation:
the Job Creation Tax Credit, as provided under Title 6, Subtitle 2 of the Economic Development Article;
the One Maryland Tax Credit, as provided under Title 6, Subtitle 4 of the Economic Development Article;
the Biotechnology Investment Incentive Tax Credit, as provided under § 10–725 of this title;
the Enterprise Zone Income Tax Credit, as provided under § 10–702 of this title; and
any other tax credit specified by the Comptroller through regulation.
Before adding any tax credit not listed in paragraph (1)(i) through (iv) of this subsection to the requirement of this subsection, the Comptroller shall determine whether the addition of the tax credit will have a material adverse impact or undue administrative burden on the Comptroller.
On written request for a waiver by a taxpayer, the Comptroller may grant the taxpayer a waiver of the requirements of this subsection if the taxpayer establishes to the satisfaction of the Comptroller either reasonable cause for not filing the claim for the credit by electronic means or that there is no feasible means of filing the claim for the credit by electronic means without creating undue hardship.
An individual who files an income tax return electronically may elect to use all or a portion of the individual’s income tax refund to purchase U.S. Series I Savings Bonds.
If an individual elects to purchase U.S. Series I Savings Bonds under paragraph (1) of this subsection:
the individual shall make the designation in $50 increments; and
the Comptroller shall send any remaining portion of the individual’s refund to the individual.
The Comptroller shall adopt regulations to implement the provisions of this subsection.
An individual may designate a contribution to the Maryland Veterans Trust Fund established under § 9–913 of the State Government Article by the checkoff on the return.
In this section:
“corporate group” means:
an affiliated group or controlled group under § 1504 or § 1563 of the Internal Revenue Code; or
an affiliated group of corporations:
that is engaged in a unitary business; and
more than 50% of the voting stock of each member of which is directly or indirectly owned by a common owner or common owners, either corporate or noncorporate, or by one or more members of the group; and
“corporate group” does not include:
any corporation that, for any reason, is not subject to United States federal income tax;
an insurer as defined in § 1–101 of the Insurance Article; or
a regulated investment company, as defined in § 851(a) of the Internal Revenue Code.
Each corporation that is required to file an income tax return under this title and is a member of a corporate group shall file with the Comptroller:
a pro forma “water’s edge” combined corporate income tax return filed in accordance with regulations adopted by the Comptroller; and
in a format specified by the Comptroller:
the sales factor that would be calculated for this State and the difference in Maryland income tax that would be owed if the corporation were required to include in the numerator of the sales factor for purposes of apportioning income to the State all sales of property shipped from an office, store, warehouse, factory, or other place of storage in this State where:
the purchaser is the federal government; or
the property is shipped or delivered to a customer in a state in which the selling corporation is not subject to a state corporate income tax or state franchise tax measured by net income and could not be subjected to such a tax if the state were to impose it; and
for any income that the taxpayer has identified, on the income tax return filed under this title or on an income tax return filed in any state, as income that is nonoperational and therefore not apportionable:
the amount and source of that nonoperational income; and
if the commercial domicile of the corporation is in this State, the difference in tax that would be owed if the corporation were required to allocate 100% of the nonoperational income to Maryland to the fullest extent allowed under the United States Constitution.
The statements required under subsection (b) of this section:
shall be filed annually, for all taxable years beginning after December 31, 2005, but before January 1, 2011, on or before dates specified by the Comptroller in an electronic format as specified by the Comptroller;
shall be:
made under oath and signed in the same manner as required for income tax returns under § 10–804 of this subtitle; and
subject to audit by the Comptroller in the course of and under the normal procedures applicable to corporate income tax return audits; and
notwithstanding any other provision of law, shall be treated as confidential taxpayer information subject to Title 13, Subtitle 2 of this article.
The Comptroller shall develop and implement an oversight and penalty system to ensure that corporations provide the required disclosure statements in a timely and accurate manner.
The Comptroller shall publish the name of, and penalty imposed on, any corporation failing to file a statement required under this section or filing an inaccurate statement.
A corporation submitting a statement required under this section may submit supplemental information that, in its sole judgment and discretion, could facilitate proper interpretation of the information included in the statement.
A corporation shall file a supplemental statement under this section within 60 days after:
the corporation files an amended tax return under this title; or
the corporation’s tax liability for a tax year is changed as the result of an audit adjustment or final determination of liability by the Comptroller or by a court of law.
The Comptroller shall:
collect, compile, and analyze the information submitted under this section;
use the information submitted under this section to provide analyses as requested by the Governor or the General Assembly relating to the corporate income tax or proposals for changes to the corporate income tax; and
on or before March 1 of each year, based on information provided in income tax returns and the data submitted under this subsection, submit a report to the Governor and, subject to § 2–1257 of the State Government Article, to the General Assembly, concerning the corporate income tax.
The report required under this subsection shall:
summarize the information submitted under this section; and
provide detailed analyses of the characteristics of corporate taxpayers, including:
historical series of data and detailed reports for the reported year; and
the distribution of Maryland taxable income, income tax liability, and other elements of the corporate income tax such as tax credits, modifications to income, and net operating loss carryovers.
The information provided in the report shall be provided by various categories, including:
business category; and
various measures of size, such as taxable income, in–State and worldwide payroll, and in–State and worldwide gross receipts.
The Comptroller shall adopt appropriate regulations to implement the provisions of this section.
Except as provided in subsection (b) of this section and except for a fiduciary, each resident shall file an income tax return if, after exclusion of Social Security and railroad retirement benefits that are included in federal gross income, the resident:
would be required to file a federal income tax return under § 6012(a) of the Internal Revenue Code; or
would have federal gross income that exceeds the amount specified in § 6012(a) of the Internal Revenue Code after the federal gross income is increased by the modifications in §§ 10-204 and 10-205 of this title.
A resident dependent shall file an income tax return if the dependent:
would have federal gross income that exceeds the amount specified in § 6012(a)(1)(A)(i) of the Internal Revenue Code after the federal gross income is modified under Subtitle 2, Part II of this title; and
otherwise would be described in § 6012(a)(1)(A)(i) of the Internal Revenue Code.
If an individual whose status changes, during a taxable year, from resident to nonresident or nonresident to resident is required to file an income tax return under subsection (a) or subsection (b) of this section or § 10-806 of this subtitle, the individual shall report on the return the Maryland taxable income:
received during the part of the taxable year that the individual was a resident; and
derived as a nonresident.
Except as provided in subsection (b) of this section, each nonresident who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return.
A nonresident dependent who has Maryland taxable income shall file an income tax return if the dependent meets the requirements under § 10-805(b) of this subtitle.
For county income tax purposes, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in a county shall file an income tax return, unless the Comptroller determines that each locality in which the nonresident resides:
imposes no tax on the income of a Maryland resident derived from wages for employment in that locality;
exempts that income from its tax on income; or
allows a credit for that income and exempts that income from the withholding requirements for its tax on income.
Notwithstanding the provisions of subsection (a) of this section, except as provided in paragraph (2) of this subsection, a nonresident individual who is not otherwise required to file a return shall file a return if the individual:
is not a dependent;
is required to file a federal income tax return; and
has income or losses derived from a business, occupation, profession, or trade carried on in this State.
A nonresident individual is not required to file a return if:
the individual’s only income in this State is wages, as defined in § 10-905(f) of this title, that are earned in this State; and
the Comptroller and the state in which the nonresident resides have agreed in writing to allow a reciprocal exemption from tax and withholding for the wages of residents of each state that are earned in the other state.
Except as provided in subsection (b) of this section, a married couple who files a joint federal income tax return shall file a joint Maryland income tax return.
A married couple who files a joint federal income tax return may file separate State income tax returns if:
one spouse is a resident and the other spouse is a nonresident;
the spouses are domiciled, or maintain principal places of abode, in different counties on the last day of the taxable year;
the spouses have different taxable periods; or
the Comptroller determines circumstances warrant.
Except as otherwise provided in this section, if an individual required to file an income tax return is unable to do so, an authorized agent of the individual shall file the return.
If an individual required to file an income tax return is a minor, the individual’s parent or guardian shall file the return.
If an individual required to file an income tax return is a disabled person as defined in § 13-101 of the Estates and Trusts Article, the individual’s guardian shall file the return.
If an individual required to file an income tax return dies, the final income tax return of the individual shall be filed:
by the personal representative of the individual’s estate;
if there is no personal representative, by the individual’s surviving spouse;
jointly by the individual’s surviving spouse and the personal representative of the individual’s estate; or
jointly by the personal representative of the individual’s estate and the personal representative of the deceased spouse’s estate.
If an individual is not required to file an income tax return under § 10–805, § 10–806, or § 10–813 of this subtitle, the individual:
is not liable for income tax; and
may file an income tax return to claim a refund of the income tax withheld or estimated income tax paid or a refund under § 10–704, § 10–707, § 10–714, or § 10–751 of this title.
Except as provided in subsection (b) of this section, for a taxable year beginning after December 31, 2029, an individual shall file an income tax return electronically.
An individual is not required to file an income tax return electronically if the individual:
is at least 65 years old as of December 31 of the taxable year for which the return is being filed;
is single or a dependent taxpayer and the individual’s Maryland adjusted gross income is less than $200,000;
is married filing separately, a head of household, or a qualifying widow or widower with a dependent child and the Maryland adjusted gross income of the individual is less than $400,000; or
is married filing jointly and the Maryland adjusted gross income of the individual and the individual’s spouse is less than $400,000.
A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return.
Notwithstanding the provisions of subsection (a) of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation:
is not tax exempt under § 10-104 of this title;
is required to file a federal income tax return;
carries on business within this State; and
has income or losses attributable to sources within this State.
Each member of an affiliated group of corporations shall file a separate income tax return.
A corporation exempt from income tax under § 10-104 of this title shall file an income tax return if the corporation:
has unrelated business taxable income, as defined under § 512 of the Internal Revenue Code;
is exempt from taxation under § 501(c)(2) of the Internal Revenue Code; or
is an S corporation that is incorporated or does business in the State.
An organization that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code may file an income tax return to claim a refund under § 10-714 of this title.
Except as provided in subsection (b) of this section, for a taxable year beginning after December 31, 2026, a corporation shall file an income tax return electronically.
A corporation with fewer than 15 employees is not required to file an income tax return electronically.
Each fiduciary who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return.
Each partnership, as defined in § 761 of the Internal Revenue Code, shall file an income tax return.
Except as provided in subsections (b) and (c) of this section, each individual who reasonably expects estimated income tax for a taxable year on income not subject to withholding under Subtitle 9 of this title to exceed one-half the amount specified in § 6654(e)(1) of the Internal Revenue Code shall file a declaration of estimated income tax.
Unless withholding is required under § 10-906 of this title, each individual who receives income of $500 or more in cash or property from wagering, including the operation of a gambling machine or device and participation in an amusement, educational, or advertising program, contest, lottery, or raffle, shall file a declaration of estimated income tax.
For any taxable year ending before the date 2 years after the date of the decedent’s death, subsection (a) of this section does not apply to:
the personal representative of the estate of the decedent; or
the fiduciary of a trust:
all of which was treated as owned by the decedent under §§ 671 through 679 of the Internal Revenue Code; and
to which the residue of the decedent’s estate will pass under the decedent’s will; or
if a will is not admitted to probate, which is the trust primarily responsible for paying debts, taxes, and expenses of administration of the decedent’s estate.
Each corporation and each partnership that reasonably expects estimated income tax for a taxable year to exceed $1,000 shall file a declaration of estimated income tax.
A person required to withhold income tax under § 10–906 of this title shall file an income tax withholding return.
For a taxable year beginning after December 31, 2026, a person shall file an income tax withholding return electronically.
Each organization that is exempt from taxation under § 10-104 of this title and is required to make its federal annual returns available for public inspection under § 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle.
A return required to be made available for public inspection under subsection (a) of this section shall be made available:
at any office at which the organization’s federal returns are required to be made available; and
for 3 years from the date the return was required to be filed.
Each limited liability company as defined under Title 4A of the Corporations and Associations Article shall file an income tax return unless it has only one member and it is disregarded as an entity separate from its member for federal income tax purposes.
If the limited liability company is classified as a partnership, as defined in § 761 of the Internal Revenue Code, it shall file a partnership tax return.
If the limited liability company is classified as a corporation under Chapter 1, Subchapter C or Subchapter S of the Internal Revenue Code, it shall file the appropriate corporate tax return.
If the limited liability company has only one member and it is disregarded as an entity separate from its member for federal income tax purposes, the profit or loss of the limited liability company shall be reflected on the income tax return filed by the member of the limited liability company.
In this section, “pass–through entity” has the meaning stated in § 10–102.1 of this title.
For a taxable year beginning after December 31, 2026, a pass–through entity shall file an income tax return electronically.
Except as provided in paragraph (3) of this subsection, an individual or partnership required under Part II of this subtitle to file a return for a taxable year shall complete and file with the Comptroller an income tax return:
on or before April 15th of the next taxable year; or
if the income tax is computed for a fiscal year, on or before the 15th day of the 4th month after the end of that year.
Within 60 days after the date on which a partnership is dissolved or liquidated or withdraws voluntarily or involuntarily from the State, the partnership shall complete and file with the Comptroller an income tax return.
If the due date for a federal income tax return filed electronically is later than April 15th of the next taxable year, the due date for an individual to complete and file a Maryland income tax return shall be the due date for filing the individual’s federal income tax return, if the individual:
files the Maryland income tax return electronically; and
electronically pays any balance due with the return.
Except as provided in subsections (c) and (d) of this section, an individual required under § 10-815 of this subtitle to file a declaration of estimated income tax for a taxable year shall complete and file with the Comptroller:
an initial declaration on or before April 15 of that year; and
a quarterly estimated income tax return on or before June 15, September 15, and January 15 after the filing of the initial declaration.
An individual shall file a declaration that was not filed on April 15 or an amended declaration, on any date allowed in paragraph (1)(ii) of this subsection for filing a quarterly estimated income tax return.
If an individual elects to pay the income tax in full on or before January 31, instead of filing the quarterly estimated income tax return required on January 15, the individual shall file a final income tax return on or before January 31.
If an individual required to file a declaration of estimated income tax has estimated gross income from fishing or farming, including oyster farming, that is at least 2/3 of the total estimated income for a taxable year, the individual may complete and file with the Comptroller:
a declaration of estimated income tax for that taxable year on or before January 15 of the next taxable year; or
an income tax return for that taxable year on or before March 1 of the next taxable year.
An individual required to file a declaration of estimated income tax under § 10-815(b) of this subtitle shall complete and file with the Comptroller, within 60 days after the individual receives income from wagering:
a declaration of estimated income tax; or
if the individual has filed a declaration during that taxable year, an amended declaration.
A corporation required under Part II of this subtitle to file a return for a taxable year shall complete and file with the Comptroller an income tax return:
on or before the April 15 that follows that taxable year; or
if income tax is computed for a fiscal year, on or before the 15th day of the 4th month after the end of that year.
Within 60 days after a corporation loses or surrenders its charter in the State, is dissolved or liquidated, or voluntarily or involuntarily withdraws from the State, the corporation shall complete and file with the Comptroller an income tax return.
A corporation required under § 10-816 of this subtitle to file a declaration of estimated income tax for a taxable year shall complete and file with the Comptroller a quarterly estimated tax return on or before the 15th day of the 4th, 6th, 9th, and 12th months of that year.
Except as provided in paragraphs (2) and (3) of this subsection, each person required under § 10-906 of this title to withhold income tax shall complete and file with the Comptroller a quarterly income tax withholding return, on or before the 15th day of the month that follows the calendar quarter in which that income tax was withheld.
Subject to subsection (b) of this section, if the person reasonably expects the total amount of income tax required to be withheld in a quarterly period to be $700 or more, instead of a quarterly income tax withholding return the person shall complete and file with the Comptroller a monthly income tax withholding return:
for the month of January, on or before February 15;
for the month of February, on or before March 15;
for the month of March, on or before April 15;
for the month of April, on or before May 15;
for the month of May, on or before June 15;
for the month of June, on or before July 15;
for the month of July, on or before August 15;
for the month of August, on or before September 15;
for the month of September, on or before October 15;
for the month of October, on or before November 15;
for the month of November, on or before December 15; and
for the month of December, on or before January 15.
If the person reasonably expects the total amount of income tax required to be withheld in a calendar year to be less than $250 instead of a quarterly income tax withholding return the person shall complete and file with the Comptroller an annual income tax withholding return on or before January 31 that follows that calendar year.
Subject to paragraph (2) of this subsection, if a person was required to withhold $15,000 or more for the preceding calendar year, the person shall complete and file an income tax withholding return with the Comptroller within 3 business days following each payroll that causes the total accumulated tax withheld to equal or exceed $700.
If a person is allowed to file federal withholding tax returns on a monthly basis, the person may apply to the Comptroller for a waiver from the requirements of paragraph (1) of this subsection.
A waiver provided under this paragraph shall allow a person to file State withholding tax returns on a monthly basis for the remainder of the calendar year.
A person may apply for renewal of a waiver provided under this subsection if the person remains eligible to file federal withholding tax returns on a monthly basis.
The Comptroller may establish regulations to implement the provisions of this subsection.
A person required to file a quarterly or monthly income tax withholding return shall continue to file returns, whether or not the person is withholding any income tax, until the person gives the Comptroller written notice that the person no longer has employees or no longer is liable to file the return.
A person required to file returns under subsection (b) of this section shall file a return at least once every month until the person gives the Comptroller written notice that the person no longer has employees or no longer is liable to file the return.
Each person required to file a return under this section shall file returns for other periods and on other dates as the Comptroller specifies by regulation, including periods in which the person does not pay wages subject to withholding.
If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file an income tax return:
up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and
up to 7 months for a corporation.
In this section the following words have the meanings indicated.
“Income tax return preparer” means a person who for compensation prepares a substantial portion or more of a qualified return or employs one or more persons to prepare for compensation a substantial portion or more of a qualified return.
“Income tax return preparer” does not include a person who merely performs those acts described under § 7701(a)(36)(B) of the Internal Revenue Code.
“Qualified return” means any original return of individual income tax imposed by this title, regardless of whether a tax is due or a refund is claimed.
Subject to § 10–809.1 of this subtitle and except as otherwise provided in this section, an income tax return preparer shall file all qualified returns that the income tax return preparer prepares by electronic means as prescribed by the Comptroller if the income tax return preparer has prepared more than 100 qualified tax returns in the prior taxable year.
Subject to § 10–809.1 of this subtitle, subsection (b) of this section does not apply to a qualified return if:
the taxpayer has indicated on the qualified return that the taxpayer does not want the return filed by electronic means; or
the income tax return preparer preparing the qualified return has requested and received a waiver from the Comptroller.
Subject to § 10–809.1 of this subtitle, on written request for a waiver by an income tax return preparer who is subject to subsection (b) of this section, the Comptroller may grant the income tax return preparer a waiver of the requirements of this section if the income tax return preparer is able to establish to the satisfaction of the Comptroller either reasonable cause for not filing the return by electronic means or that there is no feasible means of filing the return by electronic means without undue hardship.
If the Comptroller prohibits an income tax return preparer from submitting income tax returns electronically, the Comptroller shall notify the State Board of Individual Tax Preparers established under Title 21 of the Business Occupations and Professions Article within 5 business days after taking that action.
In this section, “participating payee”, “reportable payment transaction”, and “third–party settlement organization” have the meanings stated in § 6050W of the Internal Revenue Code.
Notwithstanding the filing threshold under § 6050W of the Internal Revenue Code, a third–party settlement organization shall report to the Comptroller and a participating payee required to file a return or declaration under Part II of this subtitle the gross amount of reportable payment transactions made to the participating payee if the amount of reportable payment transactions meets or exceeds the filing threshold under § 6041(a) of the Internal Revenue Code.
The third–party settlement organization shall report the information required under subsection (b) of this section to the Comptroller and the participating payee at least 30 days before the federal filing deadlines for the information.
Each person making payments not reported on a federal information return shall complete and file with the Comptroller an information return that reports annuities, dividends, interest, premiums, rent, or other income, including salary, wages, or other compensation for personal services that are not subject to the withholding tax under Subtitle 9 of this title.
Notwithstanding § 1-302 of the Financial Institutions Article, if the Comptroller requests, a person, including a financial institution, who files a federal information return shall verify or report the items reported in a federal information return.
A person who pays salary, wages, or other compensation for personal services for which income tax is not withheld shall give the payee 2 copies of the information return required by § 10-827 of this subtitle.
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:
the vendor is a nonresident; and
the real property sold is located in this State.