# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 05 — Agricultural Land Transfer Tax

### Chapter 01 — Administration

#### Regulation .03 Records.

*COMAR 18.05.01.03*

The supervisor of assessments in each county shall maintain adequate records to administer the tax. These records shall include the identification of parcels receiving agricultural use assessment and parcels subject to declarations of intent.