§ 13–308
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 13-308 (2026)
Title 13. Transfer Taxes
Subtitle 3. Agricultural Land Transfer Tax
§ 13–308LinkCopy Citation
(a)
When a contract is executed for the transfer of any interest in agricultural land, the seller shall notify the buyer, in writing, that the transfer may be subject to the agricultural land transfer tax.
(b)
If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to the buyer for the agricultural land transfer tax paid by the buyer.