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<chapter num="05" heading="Revival or Reinstatement of Entity Charters or Authority to Do Business" title_num="18" subtitle_num="04">
  <regulation prefix="Regulation" num=".01" 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>
  <regulation prefix="Regulation" num=".02" 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>
  <annotations>
    <annotation type="Authority">Tax-Property Article, §§2-201 and 2-202, Annotated Code of Maryland</annotation>
    <annotation type="History" subtype="Administrative History">Effective date: August 13, 1984 (11:16 Md. R. 1394)</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .01 amended and recodified to Regulation .02, and new Regulation .01 adopted effective September 21, 1998 (25:19 Md. R. 1496)</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .01 amended effective November 5, 2018 (45:22 Md. R. 1028)</annotation>
    <annotation type="History" subtype="Administrative History">Regulation .02 amended effective December 12, 2022 (49:25 Md. R. 1051)</annotation>
  </annotations>
</chapter>