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Code of Maryland Regulations (Last Updated: April 6, 2021) |
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Title 03. Comptroller of the Treasury |
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Subtitle 04. INCOME TAX |
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Chapter 03.04.12. Nonresident Real Estate Withholding Tax |
| Sec. 03.04.12.00. Notations |
| Sec. 03.04.12.01. Applicability |
| Sec. 03.04.12.02. Definitions |
| Sec. 03.04.12.03. Withholding Requirements |
| Sec. 03.04.12.04. Certificate of Full or Partial Exemption |
| Sec. 03.04.12.05. Responsibilities of Transferee and Real Estate Reporting Person at Settlement |
| Sec. 03.04.12.06. Additional Requirements for Recordation or Filing |
| Sec. 03.04.12.07. Duties of the Clerk or the Department |
| Sec. 03.04.12.08. Procedures for Requesting Early Refunds |
| Sec. 03.04.12.9999. Administrative History |