§ 10–830
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-830 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–830LinkCopy Citation
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.