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§ 13-504. Notice to buyer required

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 5. Washington County Agricultural Land Transfer Tax
MD Code, Tax - Property, § 13-504
§ 13-504. Notice to buyer required
Currentness
In general
(a) When a contract is executed for the transfer of any interest in agricultural land in Washington County, the seller shall notify the buyer, in writing, that the transfer may be subject to the county agricultural land transfer tax.
Failure to notify
(b) 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 county agricultural land transfer tax paid by the buyer.

Credits

Added by Acts 1991, c. 528.
MD Code, Tax - Property, § 13-504, MD TAX PROPERTY § 13-504
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document