Maryland Statutes
Subtitle 3 - Agricultural Land Transfer Tax
Section 13-308 - Notice of Tax Liability

(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.