§ 10-830. Sale of real estate by nonresident

Latest version.

   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.

HISTORY: 1993, ch. 139.

                    
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