Md. Code Regs. 18.13.02.12
Current through Register Vol. 52, No. 1, January 10, 2025
The Department will administer Tax-Property Article, §12-117, Annotated Code of Maryland, and this chapter in the broadest legal manner to impose a tax when a transaction involving a transfer of controlling interest in a real property entity is structured to avoid the payment of the taxes.
Md. Code Regs. 18.13.02.12