Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 13 - RECORDATION AND TRANSFER TAXES
Chapter 18.13.02 - Transfers of Controlling Interests
- Section 18.13.02.01 - Scope
- Section 18.13.02.02 - Definitions
- Section 18.13.02.03 - Valuation of Controlling Interests
- Section 18.13.02.04 - Determination of Completed Transfer
- Section 18.13.02.05 - Reports of Transfers
- Section 18.13.02.06 - Determination of Consideration
- Section 18.13.02.07 - Applicability of Exemptions
- Section 18.13.02.08 - Applicability of Other Sections
- Section 18.13.02.09 - Ending Existence
- Section 18.13.02.10 - Burden of Proof
- Section 18.13.02.11 - Examples
- Section 18.13.02.12 - Tax Avoidance
Current through Register Vol. 51, No. 6, March 22, 2024
Authority: Tax-Property Article, §§12-201, 12-103, 12-112, 12-117, and 13-202, Annotated Code of Maryland
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