Md. Code Regs. 18.04.06.01

Current through Register Vol. 51, No. 24, December 2, 2024

Section 18.04.06.01 - Evidence of Tax Payment

A. A document required to be filed with the Department which transfers title to an interest in real property located in Maryland may not be accepted for record unless all:

(1) Public taxes, assessments, and charges due on the real property have been paid to the treasurer, tax collector, or director of finance of the county in which the real property is assessed, as required by law; and

(2) Taxes on personal property in the county due by the transferor have been paid when all land owned by the transferor in the county is being transferred, as required by law.

B. Documents covered by this regulation include, but are not limited to:

(1) Articles of merger;

(2) Articles of consolidation; or

(3) Other documents which evidence a consolidation or merger of foreign corporations, foreign limited partnerships, foreign limited liability partnerships, foreign limited liability companies, or other foreign organizations.

C. An affidavit of tax payment signed by a representative of the transferor stating that the taxes, assessments, and charges referenced in §A of this regulation have been paid shall be sufficient for the Department to accept a document transferring title to an interest in real property.

Md. Code Regs. 18.04.06.01

Regulation .01B amended effective August 28, 1995 (22:17 Md. R. 1321; amended effective 49:25 Md. R.1041-1070, eff. 12/12/2022