Section 13-308 - Notice of tax liability. - Maryland Statutes

§ 13-308. Notice of tax liability.
 

(a)  Notice to buyer.- 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)  Liability for failure to notify.- 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. 
 

[An. Code 1957, art. 81, § 278F; 1985, ch. 8, § 2.]