§ 10-830
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/md/tax-general/10-830A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–830.
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.