<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".08" citation="COMAR 18.13.02.08" title_num="18" subtitle_num="13" chapter_num="02" heading="Applicability of Other Sections.">
  <text>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.</text>
</regulation>