As provided in Real Property Article, §8-707(a), Annotated Code of Maryland, and subject to Real Property Article, §8-707(b), Annotated Code of Maryland, a ground lease holder shall register a ground lease with the Department before September 30, 2010.

Authority: Real Property Article, §8-710; Tax-Property Article, §2-201; Annotated Code of Maryland

Effective date: September 20, 2010 (37:19 Md. R. 1285)

Regulation .01B amended effective December 6, 2018 (45:24 Md. R. 1163)

Regulation .05 amended effective December 6, 2018 (45:24 Md. R. 1163)