Section 10-830 - Sale of real estate by nonresident. - Maryland Statutes

§ 10-830. Sale of real estate by nonresident.
 

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. 
 

[1993, ch. 139.]