Maryland Statutes
§ 13-308
Maryland § 13-308
This text of Maryland § 13-308 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - Property § 13-308 (2026).
Text
(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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Bluebook (online)
Maryland § 13-308, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/13-308.