# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 12 — Nonresident Real Estate Withholding Tax

#### Regulation .05 Responsibilities of Transferee and Real Estate Reporting Person at Settlement.

*COMAR 03.04.12.05*

A. Unless the transfer is fully exempt from the withholding requirements of this chapter, the transferee or real estate reporting person shall:

  (1) Withhold at settlement the tax required under Regulation .03B(1) of this chapter; and

  (2) Remit the tax to the clerk or to the Department in accordance with Regulation .06 of this chapter.

B. A Return of Income Tax Withholding for Nonresident Sale of Real Property (Form MW506NRS) is required for each transferor for each transfer in which tax was withheld.