Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 04 - BUSINESS ORGANIZATIONS
Chapter 18.04.12 - Annual Reports
Section 18.04.12.03 - Mergers

Universal Citation: MD Code Reg 18.04.12.03

Current through Register Vol. 51, No. 6, March 22, 2024

A. The Department may accept articles of merger or documents evidencing a merger if the merging entity is not required to file an annual report for the current year.

B. The Department may not accept articles of merger or documents evidencing a merger until all required annual reports have been filed and related filing fees and penalties have been paid by the merging entity through the current year if the surviving entity is:

(1) A Maryland domestic entity formed on or after January 1 of the current year;

(2) A foreign unincorporated entity registered to do business in Maryland on or after January 1 of the current year;

(3) A foreign corporation qualified to do business in Maryland on or after January 1 of the current year; or

(4) An entity that has already filed an annual report for the current year or is not required to file an annual report for the current year.

C. The Department may not accept articles of merger or documents evidencing a merger until all past due annual reports have been filed and related filing fees and penalties have been paid by the merging entity if the surviving entity has not filed its annual report for the current year, and the surviving entity is:

(1) A Maryland domestic entity formed prior to January 1 of the current year;

(2) A foreign unincorporated entity registered to do business in Maryland prior to January 1 of the current year; or

(3) A foreign corporation qualified to do business in Maryland prior to January 1 of the current year.

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