<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 18.13.02.01" title_num="18" subtitle_num="13" chapter_num="02" heading="Scope.">
  <text>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.</text>
</regulation>