# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 04 — Business Organizations

### Chapter 02 — Name Availability

#### Regulation .01 Definitions.

*COMAR 18.04.02.01*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Distinctive” means a comparison of two written entity names that reveals the presence of a letter or numeral in one that is not in the other, subject to Regulations .03 and .04 of this chapter.

  (2) “Distinguishable upon the Department's records” means that an entity name must be distinctive from the following names on record with the Department:

    (a) Names of other active entities;

    (b) Active trade names;

    (c) Reserved names;

    (d) Registered names; and

    (e) Disclosed assumed names of foreign entities.

  (3) “Entity” includes those business organizations stated in Corporations and Associations Article, §1-501, Annotated Code of Maryland.

  (4) “Tail” means those words, or their abbreviations, that must be included in an entity's name under Corporations and Associations Article, §1-502, Annotated Code of Maryland.

  (5) “Trade name” means a name, title, or designation filed with the Department under Corporations and Associations Article, §1-406, Annotated Code of Maryland.