# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 13 — Recordation Tax

### Chapter 02 — Transfers of Controlling Interests

#### Regulation .10 Burden of Proof.

*COMAR 18.13.02.10*

A real property entity has the burden of establishing to the satisfaction of the Department any information required to administer Tax-Property Article, §12-117, Annotated Code of Maryland, or this chapter.