# 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

**Authority:** Tax-Property Article, §§2-201 and 2-202, Annotated Code of Maryland

**Administrative History:** Effective date: August 13, 1984 (11:16 Md. R. 1394)

**Administrative History:** Regulation .01 amended and recodified to Regulation .02, and new Regulation .01 adopted effective September 21, 1998 (25:19 Md. R. 1496)

**Administrative History:** Regulation .01 amended effective November 5, 2018 (45:22 Md. R. 1028)

**Administrative History:** Regulation .02 amended effective December 12, 2022 (49:25 Md. R. 1051)

#### Regulation .01 Entity.

*COMAR 18.04.05.01*

In this chapter, “entity” means corporation, limited liability company, limited liability partnership, limited partnership, limited liability limited partnership, statutory trust, or professional corporation.

#### 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.