# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 04 — Business Organizations

### Chapter 07 — Acceptance of Documents

#### Regulation .04 Electronic Signatures.

*COMAR 18.04.07.04*

A. The general provisions of the Corporations and Associations Article, Annotated Code of Maryland, require certain signatures to be affixed to certain records filed with the Department.

B. Commercial Law Article, §21-117, Annotated Code of Maryland, permits the Department to determine whether, and the extent to which, it will accept electronic signatures and rely upon electronic signatures.

C. When a record is filed with the Department using an information processing system, the Department shall accept and rely on any associated electronic signature.