<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".02" citation="COMAR 18.04.05.02" title_num="18" subtitle_num="04" chapter_num="05" heading="Evidence of Tax Payment.">
  <text>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.</text>
</regulation>