# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 8. Returns and Declarations

#### Section 10-830

Any real estate reporting person who is required to file a return under Sec. 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.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)