Maryland Code, Tax-Property § 13-504
Current as of December 31, 2021 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(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.
(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.
Cite this article: FindLaw.com - Maryland Code, Tax-Property § 13-504 - last updated December 31, 2021 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-13-504/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?