# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 13 — Recordation Tax

### Chapter 02 — Transfers of Controlling Interests

#### Regulation .12 Tax Avoidance.

*COMAR 18.13.02.12*

The Department will administer Tax-Property Article, §12-117, Annotated Code of Maryland, and this chapter in the broadest legal manner to impose a tax when a transaction involving a transfer of controlling interest in a real property entity is structured to avoid the payment of the taxes.