# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 12 — Nonresident Real Estate Withholding Tax

#### Regulation .01 Applicability.

*COMAR 03.04.12.01*

Effective Date. This chapter applies to all deeds and other instruments of transfer recorded with the clerk or filed with the Department on or after October 1, 2003.