{"data":{"id":"us-md/md.-code-tax-general-10-830","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–830","heading":"","body":"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:\n(1) the vendor is a nonresident; and\n(2) the real property sold is located in this State.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-830","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6be5ee301da8c746d012290cad3411fe452a42dda28ffa8ea3e9a059188f705f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-829","next":"us-md/md.-code-tax-general-10-901"},"notice":"GroundRules: Original legal text. Not legal advice."}