1. A. If a payment is required pursuant to Regulation .03B(1) of this chapter, the person presenting the deed or other instrument of transfer shall present the following additional documents to the clerk or the Department:

   1. (1) Copies A and B of the Return of Income Tax Withholding for Nonresident Sale of Real Property;
   2. (2) If issued by the Comptroller, the Certificate of Full or Partial Exemption; and
   3. (3) A separate check in the amount of the tax required to be withheld that is made payable to the clerk or to the Department.

2. B. The Return of Income Tax Withholding for Nonresident Sale of Real Property required under §A(1) of this regulation shall be signed under oath by:

   1. (1) The transferor of the property;
   2. (2) An agent of the transferor; or
   3. (3) The real estate reporting person.

Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

Effective date:

Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005

Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)

Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)

Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)

Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)

Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)

Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)

Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)