§ 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.]
§ 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.]
§ 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.]
