# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 04 — Business Organizations

### Chapter 05 — Revival or Reinstatement of Entity Charters or Authority to Do Business

#### Regulation .02 Evidence of Tax Payment.

*COMAR 18.04.05.02*

In order for the Department to accept articles of revival, reinstatement, or a certificate of reinstatement for an entity, there shall be confirmation of personal property tax payment, acceptable to the Department, from each subdivision of Maryland where assessments on personal property have been certified.