# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 12 — Financial Institution Franchise Tax

### Chapter 01 — Tax Returns

*Repealed*

**Administrative History:** Effective date: November 20, 1994 (21:23 Md. R. 1936)

**Administrative History:** Regulation .01 repealed effective December 6, 2018 (45:24 Md. R. 1162)