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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 13-308

§ 13-308

Official textmgaleg.maryland.gov

# (a)

When a contract is executed for the transfer of any interest in agricultural land, the seller shall notify the buyer, in writing, that the transfer may be subject to the 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 agricultural land transfer tax paid by the buyer.

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In this article (40 sections)
  1. gtp-12-119 · § 12-119
  2. gtp-13-101 · § 13-101
  3. gtp-13-102 · § 13-102
  4. gtp-13-103 · § 13-103
  5. gtp-13-201 · § 13-201
  6. gtp-13-202 · § 13-202
  7. gtp-13-203 · § 13-203
  8. gtp-13-204 · § 13-204
  9. gtp-13-205 · § 13-205
  10. gtp-13-206 · § 13-206
  11. gtp-13-207 · § 13-207
  12. gtp-13-208 · § 13-208
  13. gtp-13-209 · § 13-209
  14. gtp-13-301 · § 13-301
  15. gtp-13-302 · § 13-302
  16. gtp-13-303 · § 13-303
  17. gtp-13-304 · § 13-304
  18. gtp-13-305 · § 13-305
  19. gtp-13-306 · § 13-306
  20. gtp-13-307 · § 13-307
  21. gtp-13-308 · § 13-308
  22. gtp-13-401 · § 13-401
  23. gtp-13-402.1 · § 13-402.1
  24. gtp-13-402 · § 13-402
  25. gtp-13-403.1 · § 13-403.1
  26. gtp-13-403 · § 13-403
  27. gtp-13-404 · § 13-404
  28. gtp-13-405 · § 13-405
  29. gtp-13-406 · § 13-406
  30. gtp-13-407 · § 13-407
  31. gtp-13-408 · § 13-408
  32. gtp-13-409 · § 13-409
  33. gtp-13-410 · § 13-410
  34. gtp-13-411 · § 13-411
  35. gtp-13-412 · § 13-412
  36. gtp-13-413 · § 13-413
  37. gtp-13-501 · § 13-501
  38. gtp-13-502 · § 13-502
  39. gtp-13-503 · § 13-503
  40. gtp-13-504 · § 13-504
Full table of contents →