HARRY HUGHES, Governor

483

278F(h) and (i).

Subsection (f) of this section is new language added
to state expressly how the Department distributes
revenue from the agricultural land transfer tax.

In subsections (a) through (d) of this section, the
defined terms "county" and "collector" are substituted
for the former words "subdivision[s]" and "tax
collecting authorities", respectively, for clarity.

Subsection (c)(2) of this section is rewritten to
clarify that a county receives its "unused" money back
from the Maryland Agricultural Land Preservation Fund
if within 2 years after the money was remitted to the
Comptroller the county has a use allowed by subsection
(c) of this section for the money. The former
provision, which spoke of "a 5-year period" for county
action was ambiguous. The General Assembly may wish
to consider this substitution.

Defined terms: "Agricultural land" § 13-301
"Agricultural land transfer tax" § 13-301
"Collector" § 1-101 "County" § 1-101
"Department" § 1-101 "Includes";"including" 1-101

13-307. ADMINISTRATION OF TAX.

THE DEPARTMENT SHALL ADOPT REGULATIONS TO IMPLEMENT THIS
SUBTITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
278F(1).

The word "rules" is deleted as unnecessary in light of
the word "regulations". This deletion is based on the
practice of the Division of State Documents to use
"rules" with respect to judicial or legislative units
and "regulations" with respect to other units.

Defined term: "Department" § 1-101

13-308. NOTICE OF TAX LIABILITY.

(A)  NOTICE TO BUYER.

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)  LIABILITY FOR FAILURE TO NOTIFY.

IF A SELLER FAILS TO NOTIFY A BUYER AS REQUIRED BY