In this chapter, the following terms have the meanings indicated. Terms Defined. “Accept” has the meaning set forth in COMAR 18.04.07. “Annual report” means the report required by Tax-Property Article, §11-101, Annotated Code of Maryland. “Converted entity” means the entity resulting after a conversion. “Converting entity” means an entity that initiates a conversion. “Current year” means the calendar year in which conversion or merger documents are presented to the Department for filing or recordation. “Documents evidencing a conversion” include: A certificate filed by a foreign unincorporated entity registered to do business in Maryland to correct or terminate the entity’s registration due to a conversion; or A certified statement of fact or other evidence of a conversion issued by the keeper of corporate records for the home jurisdiction of a foreign entity registered or qualified to do business in Maryland. “Documents evidencing a merger” include: A certificate filed by a foreign unincorporated entity registered to do business in Maryland to correct or terminate the entity’s registration due to a merger; or A certified statement of fact or other evidence of a merger issued by the keeper of corporate records for the home jurisdiction of a foreign entity registered or qualified to do business in Maryland. “Effective date of filing” has the meaning referenced in Corporations and Associations Article, §1-206, Annotated Code of Maryland, and COMAR 18.04.07, unless otherwise provided by Maryland law. “Foreign corporation or foreign entity” means a corporation or unincorporated entity formed under the laws of a jurisdiction other than Maryland. “Merging entity” means an entity that ceases to exist as the result of a merger. “Past due annual report” means: An annual report due but not filed in a prior year; or An annual report due but not filed in the current year where the effective date of filing is: After April 15, unless all entities involved in a merger were granted an extension under Tax-Property Article, §14-704, Annotated Code of Maryland; or After June 15, if all entities involved in a merger were granted an extension under Tax-Property Article §14-704, Annotated Code of Maryland. “Prior year” means any calendar year before the current year. “Surviving entity” means the successor to a merger.