Md. Code Ann., Tax-Prop. § 13-503 — § 13-503

(a) The Department shall remit the county agricultural land transfer tax collected by it to the county tax collector.
(b) The county tax collector shall deposit in a special fund all of the agricultural land transfer tax collected under this subtitle.
(c) The county agricultural land transfer tax collected under this subtitle may be used only for the purchase of development rights on agricultural land under the county’s or foundation’s agricultural preservation program.
(d) (1) Except as provided in paragraph (2) of this subsection, agricultural land on which development rights are purchased under this subtitle must meet the minimum standards set by the foundation under § 2-509(d) of the Agriculture Article.
(2) In lieu of any acreage requirements set by the foundation under § 2-509(d) of the Agriculture Article, agricultural land on which development rights are purchased under this subtitle must be of significant size to promote an agricultural operation.
(e) This section may not be construed to prohibit any county from accepting funds from private sources and using those private funds to purchase development rights on agricultural land.