<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 18.04.05.01" title_num="18" subtitle_num="04" chapter_num="05" heading="Entity.">
  <text>In this chapter, “entity” means corporation, limited liability company, limited liability partnership, limited partnership, limited liability limited partnership, statutory trust, or professional corporation.</text>
</regulation>