In this chapter, “entity” means corporation, limited liability company, limited liability partnership, limited partnership, limited liability limited partnership, statutory trust, or professional corporation.

Authority: Tax-Property Article, §§2-201 and 2-202, Annotated Code of Maryland

Effective date: August 13, 1984 (11:16 Md. R. 1394)

Regulation .01 amended and recodified to Regulation .02, and new Regulation .01 adopted effective September 21, 1998 (25:19 Md. R. 1496)

Regulation .01 amended effective November 5, 2018 (45:22 Md. R. 1028)

Regulation .02 amended effective December 12, 2022 (49:25 Md. R. 1051)