Md. Code, Tax - General § 10-830
This is the official text of Md. Code, Tax - General § 10-830, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–830.
Official statutory text
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.
(1) the vendor is a nonresident; and
(2) the real property sold is located in this State.
Status: in_force · Read it on the official government site
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