# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 13 — Recordation Tax

### Chapter 02 — Transfers of Controlling Interests

#### Regulation .08 Applicability of Other Sections.

*COMAR 18.13.02.08*

If the transfer of a controlling interest is taxable under Tax-Property Article, §§12-117, 12-105(g), and 13-205(d), Annotated Code of Maryland, recordation and transfer taxes will be imposed based only on the latter two sections.