§ 10-830. Sale of real estate by nonresident

MD Tax-Gen Code § 10-830 (2019) (N/A)
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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.