Md. Code, Tax - General § 10-830

Md. Code, Tax - General § 10-830
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-830&enactments=falseFetched: 10/17/2026

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