# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 13 — Recordation Tax

### Chapter 02 — Transfers of Controlling Interests

#### Regulation .01 Scope.

*COMAR 18.13.02.01*

The regulations in this chapter apply to both recordation and transfer taxes administered by the Department under Tax-Property Article, Titles 12 and 13, Annotated Code of Maryland, to the extent allowed by law.