<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".10" citation="COMAR 18.13.02.10" title_num="18" subtitle_num="13" chapter_num="02" heading="Burden of Proof.">
  <text>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.</text>
</regulation>