# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 04 — Business Organizations

### Chapter 02 — Name Availability

#### Regulation .02 Entity Names.

*COMAR 18.04.02.02*

An entity name shall be distinguishable upon the Department's records from:

A. The entity name of an entity organized or authorized to transact business in the State;

B. An entity name reserved or registered under Corporations and Associations Article, Title 1, Subtitle 5, Annotated Code of Maryland; and

C. The disclosed assumed name adopted by a foreign entity authorized to transact business in this State.