Md. Code, Tax - Property § 13-308
This is the official text of Md. Code, Tax - Property § 13-308, part of Maryland’s Code, Tax - Property — governs property taxation.
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§13–308.
Official statutory text
(a) When a contract is executed for the transfer of any interest in agricultural land, the seller shall notify the buyer, in writing, that the transfer may be subject to the agricultural land transfer tax.
(b) If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to the buyer for the agricultural land transfer tax paid by the buyer.
(b) If a seller fails to notify a buyer as required by subsection (a) of this section, the seller is liable to the buyer for the agricultural land transfer tax paid by the buyer.
Status: in_force · Read it on the official government site
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