# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 04 — Business Organizations

### Chapter 07 — Acceptance of Documents

#### Regulation .01 Definitions.

*COMAR 18.04.07.01*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Acceptance date” means the date a document is accepted for record by the Department.

  (2) “Document” includes any document that is filed for recordation with the Department by a foreign or domestic corporation, limited partnership, limited liability partnership, limited liability company, or other organization.

  (3) “Electronic signature” has the meaning stated in Commercial Law Article, §21-101, Annotated Code of Maryland.

  (4) “Information processing system” has the meaning stated in Commercial Law Article, §21-101, Annotated Code of Maryland.