In order for the Department to accept articles of revival, reinstatement, or a certificate of reinstatement for an entity, there shall be confirmation of personal property tax payment, acceptable to the Department, from each subdivision of Maryland where assessments on personal property have been certified.

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)