Maryland — Registration & Annual Compliance

Maryland’s business entity law—covering corporations, LLCs, limited partnerships, and related organizational forms—is principally codified in the Maryland Code, Corporations and Associations Article. Both formation (for domestic entities) and registration to transact business (for foreign entities) are governed by this article and its implementing regulations.

Who is covered — domestic and foreign entities:

• Domestic entities: Entities formed under Maryland law, such as corporations, limited liability companies (LLCs), limited partnerships (LPs), limited liability partnerships (LLPs), and statutory trusts, are subject to organization and compliance requirements found chiefly under Titles 1, 2, 4A, 10, and 12 of the Corporations and Associations Article.
• Foreign entities: Any corporation, LLC, LP, or LLP formed outside Maryland must register to do business in Maryland unless a statutory exemption applies. Foreign entity registration is generally triggered for most ongoing business activities in Maryland, as detailed in Md. Code Ann., Corps. & Ass'ns § 7-202 and related sections.

Filing office: The Maryland State Department of Assessments and Taxation (SDAT), Business Services Division, is the filing and administrative office. SDAT:

• Processes Articles of Incorporation/Organization for domestic entities and amendments.
• Receives and reviews foreign entity registration filings.
• Maintains entity records, handles registered agent changes, accepts annual reports, and determines administrative compliance and good standing.

Controlling authorities:

• Statutes: Maryland Code, Corporations and Associations Article, including Titles 1, 2, 4A, 7, 10, and 12 (2024 edition).
• Regulations: Title 30, Code of Maryland Regulations (COMAR) provides SDAT’s administrative rules (referenced as context; no specific COMAR provisions are cited in this overview section).
• SDAT resource: The agency’s Business Services portal publishes primary forms, fee schedules, and official instructions for all business entity administration.

All subsequent Maryland entity lifecycle requirements—formations, foreign qualification, and annual maintenance—stem from the statutes and SDAT’s administrative authority named here.

Source: Md. Code Ann., Corps. & Ass’ns §§ 1-101 et seq., 7-101 et seq. Source: SDAT Business Services

A foreign limited liability company (LLC)—one formed outside Maryland—must register with the Maryland State Department of Assessments and Taxation (SDAT) before transacting business in Maryland. This process is called foreign qualification, and is mandatory unless the LLC’s activities fall under specific statutory exemptions.

When registration is required: An LLC must register if it "transacts business" in Maryland. Maryland Corporations & Associations § 7-202(b) explicitly carves out activities that do NOT trigger the registration requirement. These include:

• Maintaining or defending a lawsuit
• Holding meetings of members or managers
• Maintaining bank accounts
• Selling through independent contractors
• Soliciting orders (if accepted outside Maryland)
• Securing or collecting debts
• Owning real or personal property

Other listed activities are similarly exempt. Only active business operations (employees, offices, or regular transactions in Maryland) trigger the duty to register.

How to register:

• File the "Registration of a Foreign Limited Liability Company" with SDAT, including:
• The LLC’s full name as registered in its home state
• The address of its principal office
• The name and address of its Maryland resident agent for service of process
• A certificate of good standing (or equivalent) from the LLC’s home state, dated within 60 days
• A $100 filing fee (current as of August 2024)
• The form is available online and can be filed via Maryland Business Express.

Penalty and consequences for late registration: If a foreign LLC has done business in Maryland before registering, SDAT imposes a $200 penalty, as required under § 7-301. The company cannot maintain any lawsuit, claim, or demand in Maryland courts until registration (and penalty) is complete. Additional tax or liability consequences could arise but are not specified in these statutes.

Source: Md. Code Ann., Corps. & Ass'ns §§ 7-202, 7-301 Source: SDAT – Foreign LLC Registration Form & Fee Source: Maryland Business Express (filing portal)

To create a domestic limited liability company (LLC) in Maryland, the organizer must file Articles of Organization with the Maryland State Department of Assessments and Taxation (SDAT), Business Services Division, as required by Md. Code Ann., Corps. & Ass'ns § 4A-204. This is the foundational step—no LLC exists until approved by SDAT.

Filing form and contents:

• The required form is the “Articles of Organization for a Limited Liability Company,” available directly from SDAT (downloadable PDF).
• The Articles must state, at a minimum:
• The name of the LLC (must include “Limited Liability Company,” "L.L.C.", or "LLC")
• The address of the LLC’s principal office in Maryland
• The name and Maryland street address of the resident agent (individual or Maryland entity authorized to accept legal service)
• The signature of the organizer

How to file:

• File online via Maryland Business Express (https://egov.maryland.gov/businessexpress) for faster processing, or by mail/walk-in to SDAT using the published form.
• As of June 2024, the standard filing fee is $100. An additional $50 expediting fee is charged for same-day processing (if selected and paid by 4:15 PM in-person).
• The SDAT will issue a stamped, approved copy of the Articles to evidence formation.

Effective date:

• If no delayed effective date is specified, the LLC is formed as of the date SDAT accepts and files the Articles (see Md. Code Ann., Corps. & Ass'ns § 4A-206).

Failing to complete this filing or supplying incomplete/incorrect information will delay or prevent LLC formation; the SDAT will return non-conforming articles unfiled.

Source: Md. Code Ann., Corps. & Ass’ns §§ 4A-204, 4A-206 Source: SDAT LLC Formation Forms and Instructions Source: Maryland Business Express (filing portal)

Maryland requires every domestic and foreign business entity—including corporations, limited liability companies (LLCs), limited partnerships (LPs), and limited liability partnerships (LLPs)—to continuously maintain a registered agent and a Maryland street address for service of process. The registered agent is the official point of contact for legal notices, lawsuits, and other official state communications.

Who must appoint:

• All domestic entities formed in Maryland (corporations and LLCs: Md. Code Ann., Corps. & Ass'ns § 2-108, § 4A-210).
• All foreign entities registered to do business in Maryland (see § 7-202).

Who can serve:

• The registered agent may be either (1) an individual Maryland resident or (2) a Maryland corporation or LLC with a business office in the state (§ 1-210(a)).
• The registered agent’s address must be a physical Maryland address; P.O. boxes are not permitted.

Duties and statutory consequences:

• The registered agent must be available during normal business hours to accept service of process and state communications. If the agent or their address becomes non-functional—for example due to resignation, death, or entity lapse—the entity is not in compliance.
• Failure to maintain a registered agent: If an entity fails to maintain a registered agent or Maryland office, SDAT may begin administrative dissolution (for domestic entities) or revoke the foreign qualification (§ 3-503.1, § 4A-920, § 7-312).
• Change of agent or address: Any change requires prompt filing of a Statement of Change of Resident Agent and/or Address. Filings are processed through Maryland Business Express, with the forms and instructions provided on SDAT’s portal.

If an entity fails to correct the agent lapse within the statutory cure period (usually 60 days after notice), SDAT will dissolve or revoke the entity’s registration. This bars the entity from conducting business and may trigger other legal or tax ramifications.

Source: Md. Code Ann., Corps. & Ass’ns § 1-210 Source: SDAT Business Services — Registered Agent

Maryland requires nearly every business entity—whether domestic (formed under Maryland law) or foreign (qualified to do business here)—to file an annual report with the State Department of Assessments and Taxation (SDAT) each year to maintain good standing. For entities that own, use, or lease tangible personal property in Maryland, the annual report is combined with the Personal Property Tax Return, submitted together as SDAT Form 1.

Who must file:

• The annual report is required from all Maryland-domiciled and all foreign business entities on record with SDAT, including LLCs, corporations, and statutory trusts. Limited partnerships (LPs), limited liability partnerships (LLPs), and certain non-profits may have exceptions or reduced fees, as outlined on SDAT's annual report instructions page. SDAT's published guidance confirms coverage and fee details; statutes enumerate specific triggers for forfeiture and reporting.

Deadline and filing method:

• The annual report (and personal property return, if required) must be filed by April 15 each year. Extensions are available for the personal property component, but not for the annual report itself. Filing is typically done via the Maryland Business Express portal, or by submitting the paper Form 1 to SDAT.

Fee and exemptions:

• Most domestic and foreign corporations, LLCs, and statutory trusts pay a $300 filing fee as of June 2024, according to SDAT's fee schedule. Some nonprofits and exempt organizations pay a reduced or no fee; check SDAT's published FAQ for details.

Consequences of non-filing:

• Missing the deadline—whether for the annual report or the personal property return—causes the entity to lose good standing. If the deficiency is not cured, SDAT will forfeit the charter of a domestic entity or revoke a foreign entity’s registration, as authorized by Md. Code Ann., Corps. & Ass’ns §§ 3-503, 4A-1007, and 7-312. Once forfeited, the entity cannot legally do business and will be unable to obtain a certificate of good standing for contractual or financing purposes.
• Reinstatement requires submitting all delinquent reports and fees to SDAT, plus reinstatement paperwork as provided on SDAT's website.

Dry aside: Even entities with zero Maryland property must file the annual report. This is the most common way entities fall out of good standing with SDAT.

Source: SDAT – Annual Reports & Personal Property Tax Filings Source: Md. Code Ann., Corps. & Ass’ns §§ 3-503, 4A-1007, 7-312

A foreign corporation—one formed under the laws of a jurisdiction other than Maryland—must register with the Maryland State Department of Assessments and Taxation (SDAT) before transacting business in Maryland. This obligation is imposed by Md. Code Ann., Corps. & Ass’ns § 7-202, which defines “transacting business” and lists explicit activities that do not in themselves require registration. Notably, maintaining a bank account in Maryland or conducting internal corporate activities such as holding director meetings does not independently trigger the foreign filing requirement (§ 7-202(b)).

Registration mechanics:

• File an “Application for Registration” with SDAT. The application must include:
• The exact name of the corporation as registered in its home jurisdiction.
• The principal office address.
• The name and local Maryland address of a resident agent (for service of process).
• A certificate of good standing (or equivalent) from the corporation’s home state, dated within 60 days prior to filing (per SDAT’s published instructions; this 60-day window is not in the statute itself).
• The current SDAT filing fee ($120 as of June 2024, based on SDAT’s posted fee schedule).
• The form can be submitted online via Maryland Business Express, or in paper form. Official forms and further mechanics are published by SDAT.

Late or non-registration penalty: If a foreign corporation transacts business in Maryland before registering, it is subject to a statutory penalty of $200 under § 7-301. The entity is also barred from maintaining any lawsuit or claim in Maryland courts until it achieves compliance and pays the penalty. Contracts entered into during a period of non-compliance are not invalid solely for lack of registration (§ 7-301), but other regulatory or tax penalties may also apply, though these are not detailed in SDAT’s primary instructions or the cited statutes.

Source: Md. Code Ann., Corps. & Ass’ns §§ 7-202, 7-301 Source: SDAT – Foreign Corporation Qualification Instructions and Form Source: Maryland Business Express (filing portal)

Before filing organizational documents in Maryland—whether forming a domestic entity or qualifying a foreign entity—applicants must ensure that the chosen entity name is available and complies with Maryland statutory naming rules. (Dry aside: “Creative” punctuation or word order won’t get you past the distinguishability test if the core element of the name is already taken.)

Statutory name rules:

• Every corporation, limited liability company (LLC), limited partnership (LP), and limited liability partnership (LLP) must use a name that is distinguishable from names of existing Maryland entities and reserved or registered names, as required by Md. Code Ann., Corps. & Ass’ns § 1-502. Certain designators (such as “Inc.” for corporations, “LLC” for LLCs) are also mandated for the specific entity type under §§ 1-502, 4A-208, and 10-103.
• The name may not falsely imply association with government or contain words prohibited by statute or regulation. SDAT’s published guidance supplements the statute with specifics (e.g., restriction on “bank” or “insurance” without supporting proof).

How to check availability:

• Conduct a name search using the SDAT Business Entity Search tool (available online). This must be done before submitting Articles or applications, but the online system is not infallible—final determination rests with SDAT examiners, who will check compliance with statutory requirements.

Name reservation (optional):

• Any person may reserve a name not already in use or reserved by submitting an “Application for Name Reservation” to SDAT, as allowed under Md. Code Ann., Corps. & Ass’ns § 1-503. Reservation lasts 30 days, with the option to renew for one additional 30-day period. The reservation application can be filed by mail or via Maryland Business Express; the fee for each reservation request is $25 as of June 2024.

• The reservation form and instructions are published on the SDAT website. If the name is later used in a filing, the reservation certificate must be included with the Articles or registration submission.

Source: Md. Code Ann., Corps. & Ass’ns §§ 1-502, 1-503 Source: SDAT — Name Availability & Reservation Instructions Source: SDAT Business Express — Name Reservation

Any business—domestic or foreign—that sells tangible personal property or taxable services to customers in Maryland must register for a Maryland sales and use tax license before transacting taxable business in the state. Registration for this license is a legal prerequisite for collecting and remitting Maryland sales and use tax, and is also required for a business to set up employer income tax withholding accounts if it will have Maryland employees.

Who must register:

• LLCs, corporations, partnerships, and sole proprietors—whether formed in Maryland (domestic) or out of state (foreign and qualified)—must register if they "engage in business" in Maryland by selling taxable goods or services to Maryland customers, maintaining a physical place of business, or having employees within the state. Maryland law defines "engaging in business" broadly (see Md. Code Ann., Tax-General § 11-701), but does not currently enumerate a specific sales or economic nexus threshold in statute.

Registration process:

• Businesses apply for a Maryland Sales and Use Tax License through the Comptroller of Maryland's registration portal (bFile system) or through the Maryland Business Express portal.
• Required details typically include: legal entity name, federal EIN, business structure, principal Maryland office location, and an estimate of monthly taxable sales (if applicable). The Comptroller’s online registration covers sales and use tax and also creates accounts for Maryland employer income tax withholding if you indicate you will have Maryland employees.

Timing and fee:

• The sales and use tax account must be established before the company makes its first taxable sale in Maryland. There is no fee charged for the basic license application as of June 2024. Failure to register as required may result in penalties or assessment of uncollected taxes, per Md. Code Ann., Tax-General § 13-1007.
• A sales and use tax license must be publicly displayed at each place of business in Maryland that makes taxable sales, per the Comptroller’s instructions.

Ongoing compliance—filing regular sales and use tax returns and remitting collected tax—is required for all registrants. For substantive details on Maryland sales and use tax rules and exemptions, see the Maryland sales and use tax guide.

Source: Comptroller of Maryland — Register a Business Source: Md. Code Ann., Tax-General § 11-701 Source: Maryland Business Express (registration portal)

Any domestic or foreign entity hiring employees in Maryland must register for state employer payroll tax accounts: (1) Maryland employer income tax withholding, (2) state unemployment insurance (SUTA), and (3) new hire reporting. These are required separately from other state tax and business entity filings—failure is a common (and expensive) new-employer misstep.

1. Employer income tax withholding (Maryland Comptroller): All employers with Maryland resident employees or employees working in Maryland must register to withhold state income tax from wages. Registration is completed online using the Comptroller’s Combined Registration Application, accessible via the bFile portal (https://interactive.marylandtaxes.gov/webapps/cbl/). If a business has already registered for sales and use tax, the same portal covers employer withholding. The employer receives a Maryland Employer Identification Number (not the same as a federal EIN), which is used for all payroll withholding filings and remittances. No registration fee applies as of June 2024.

2. State unemployment insurance (SUTA): All Maryland employers that pay $1,500 or more in wages in a calendar quarter, or employ at least one person on any part of 20 separate weeks in a year, must register for unemployment insurance through the Division of Unemployment Insurance (Maryland Department of Labor). Registration is handled through the BEACON portal, and must be completed within 20 days of paying first wages. These liability tests are set out in Md. Code Ann., Labor & Employment § 8-201 to § 8-205.

3. New hire reporting: Maryland employers must report all newly hired (or rehired) employees to the State Directory of New Hires within 20 days of hire, as required by state law (Md. Code Ann., Family Law § 10-716). The filing is completed via the Maryland New Hire Reporting portal, and penalties apply for failure to report within the deadline. This obligation applies to all business entities with Maryland employees—domestic and foreign.

Each step above is required for both domestic and foreign entities employing in Maryland. The portals and statutes named here are current as of June 2024. Ongoing compliance—filing and paying taxes, quarterly wage and tax reports, timely new hire submissions—is equally enforced for all covered employers.

Source: Comptroller of Maryland — Combined Registration Application Source: Maryland Department of Labor — BEACON Unemployment Insurance Employer Registration Source: Maryland New Hire Registry Source: Md. Code Ann., Labor & Employment § 8-201 Source: Md. Code Ann., Family Law § 10-716

Maryland requires most business entity formation, registration, tax, and employer filings to be completed using designated online portals. E-filing is now the default (and, for some filings, mandatory) path for both domestic and foreign entities interacting with the state. Knowing which portals to use—and when—prevents avoidable compliance roadblocks and processing delays.

Maryland Business Express (SDAT filing portal): Most entity-related filings with the Maryland State Department of Assessments and Taxation (SDAT) must be performed through Maryland Business Express. This portal covers:

• Domestic entity formations (e.g., Articles of Organization or Incorporation)
• Foreign entity qualifications/registrations
• Annual report and personal property return (Form 1) submissions
• Registered agent/address changes
• Name reservations and searches

All users must create a free Business Express account linked to an individual email address. The system tracks filing status, accepts credit card payments, and maintains a permanent submission record. While some paper options remain, SDAT guidance emphasizes e-filing. SDAT posts a list of forms only available online, and processing is typically faster for e-filed documents.

Comptroller of Maryland—Tax Account Registration and bFile: Business tax account, sales and use tax permits, and employer income tax registration are handled via the Comptroller’s Combined Registration Online Application, part of the bFile suite. Account creation is free, and one registration sets up all required tax and payroll withholding accounts if you check the relevant boxes. Ongoing tax filings and payments are also completed electronically (bFile or related Comptroller systems).

Maryland Department of Labor—BEACON Portal (SUTA/Unemployment): Employer unemployment insurance (SUTA) account setup and all related wage/tax reporting must be handled through BEACON. All employers must enroll, create a secure account, and maintain contact information in BEACON. Manual (paper) options are no longer accepted for most employers; non-enrollment leads to late/missed filings and automatic penalty assessments.

New Hire Reporting: Employee new hire/rehire reporting is performed using the Maryland New Hire Registry. Account setup is required for recurring filers.

Dry aside: You can still mail many one-off filings, but SDAT and the tax agencies will nudge you (firmly) back online wherever possible.

Source: Maryland Business Express — SDAT Portal Source: Comptroller of Maryland — Business Registration Source: Maryland Department of Labor — BEACON

Maryland does not impose an annual franchise tax or separate minimum tax on standard limited liability companies (LLCs), corporations, or statutory trusts. Both domestic and foreign entities doing business in Maryland typically face only the recurring annual report filing fee, which (as of June 2024) is $300 for most corporations, LLCs, and statutory trusts. This fee is paid to the Maryland State Department of Assessments and Taxation (SDAT) with the required annual report (SDAT Form 1), which also functions as the personal property tax return for entities that hold tangible personal property in Maryland.

No general franchise tax or minimum tax:

• Maryland does not levy a broad annual franchise or privilege tax on LLCs or standard business corporations. The only mandatory statewide entity-level fee is the annual report filing, due each April 15 (see the separate annual report section for deadline and consequences of nonfiling).
• Exception: Certain specialty corporations, mainly financial institutions, are subject to a separate Maryland franchise tax under Md. Code Ann., Tax-General § 8-201 et seq. This franchise tax does not apply to ordinary LLCs, regular business corporations, or statutory trusts.

Personal property tax context:

• Entities that own, lease, or use tangible personal property in Maryland must also file a personal property return (as part of Form 1) and may owe local property tax—this is administered at the county or municipal level and is distinct from a state franchise tax.

Income tax:

• C-corporations owe Maryland corporate income tax, which is a separate regime covered in the Maryland corporate income tax guide, but this is not an annual entity/franchise tax. LLCs and S corporations are generally pass-through entities at the state level.

Apart from the annual report fee and personal property tax (if applicable), there is no general recurring franchise or minimum tax imposed by Maryland on most entities. Financial institutions should consult Md. Code Ann., Tax-General § 8-201 for special rules.

Source: SDAT — Annual Report & Personal Property Tax Filings Source: Md. Code Ann., Tax-General § 8-201

When a Maryland entity loses good standing—typically by missing an annual report, failing to pay fees, or neglecting the registered agent requirement—the State Department of Assessments and Taxation (SDAT) will administratively forfeit its charter (for domestic LLCs and corporations) or revoke its registration/authority (for foreign entities). Maryland law allows most entities to seek reinstatement, though the process and window for restoration depend on entity type and are governed by statute.

Who may apply for reinstatement:

• Corporations: A domestic Maryland corporation whose charter was forfeited may apply for reinstatement at any time, unless it has been forfeited for more than seven years. After the seventh year without reinstatement, restoration by SDAT is barred, and only the governor can revive the corporation by executive order. See Md. Code Ann., Corps. & Ass’ns § 3-512.
• LLCs: A domestic LLC is eligible for reinstatement after forfeiture by filing all delinquent reports and fees; no explicit statutory deadline is stated in § 4A-1008 for LLCs, but the SDAT may apply policy limitations. Unable to confirm the precise cutoff date for LLCs as of 2026-06-15.
• Foreign entities: Foreign corporations or LLCs whose registration/authority has been revoked may apply for reinstatement by filing overdue reports and fees and submitting a reinstatement application under § 7-312. Like LLCs, statute does not enumerate a cutoff date for foreign entities.
• If an entity has merged out of existence, is dissolved, or is otherwise ineligible, reinstatement is not available.

Reinstatement process:

1. File all outstanding annual reports and personal property returns (SDAT Form 1) and pay all unpaid fees, taxes, and penalties.
2. Submit the appropriate "Request for Reinstatement" form (corporate, LLC, or foreign entity version) to SDAT. Forms and instructions are on the SDAT reinstatement portal.
3. Pay the reinstatement fee (currently $100 as of June 2024, per SDAT).
4. Update or reappoint a registered agent if that was a cause of forfeiture (use SDAT’s agent change forms).

If SDAT reviews and approves the filings, the entity is restored to good standing. For corporations, Maryland law states that, upon reinstatement, “the corporation is revived with the same powers, rights, and obligations as if its charter had not been forfeited” (§ 3-515). For LLCs, the statute is silent on retroactive validation, so consequences for actions taken during forfeiture may differ.

Consequences of not reinstating:

• The entity remains out of good standing and cannot legally conduct business, sue in Maryland courts, or obtain a certificate of good standing. After statutory cutoff (7 years for corporations), only a new formation or special executive order can restore the entity.

Source: SDAT – Reinstatement Procedures Source: Md. Code Ann., Corps. & Ass’ns § 3-512, § 3-515, § 4A-1008, § 7-312

To form a domestic stock corporation in Maryland, the incorporator must file Articles of Incorporation with the Maryland State Department of Assessments and Taxation (SDAT), as set out in Md. Code Ann., Corps. & Ass’ns § 2-104. A corporation does not come into existence until SDAT accepts and files the Articles.

Filing form and required contents:

• The Articles of Incorporation must be prepared on the official SDAT form, available from the agency’s Business Services portal (downloadable PDF).
• Maryland’s statute requires the Articles to state at least:
• The exact name of the corporation (complying with § 1-502 name rules).
• The purpose for which the corporation is formed (general business purpose is sufficient).
• Name and Maryland address of the resident agent (who must be a Maryland resident or business entity).
• The address of the principal office in Maryland.
• Number of authorized shares the corporation may issue (for stock corporations).
• The name(s) and address(es) of the incorporator(s).
• Any other provisions the incorporator elects to include (e.g., director details, initial officers, share classes).

Filing method and fee:

• Articles may be filed online via Maryland Business Express, or by mail/hand-delivery to SDAT with the completed form.
• As of June 2024, the standard filing fee is $120. Same-day in-person processing requires an additional $50 expedited fee (must be received by 4:15 PM).

Effective date:

• Unless the Articles specify a delayed effective date (up to 30 days after acceptance), the corporation is formed as of the date the SDAT accepts and files the Articles (§ 2-108).

Incomplete or incorrect filings will be rejected by the SDAT. The corporation must not transact business until the Articles are filed and approved. A certified copy will be returned as evidence of formation.

Source: Md. Code Ann., Corps. & Ass’ns §§ 2-104, 2-108 Source: SDAT Corporation Formation Forms and Instructions Source: Maryland Business Express (filing portal)

To change the registered agent or registered office for a Maryland business entity—whether domestic or foreign—an authorized filing must be submitted to the Maryland State Department of Assessments and Taxation (SDAT). This process is required whenever an entity appoints a new agent, changes the office address, or needs to cure a lapse in statutory compliance. The mechanics are governed chiefly by Md. Code Ann., Corps. & Ass’ns § 1-313, which applies to all entity types (corporations, LLCs, LPs, LLPs, statutory trusts, and foreign entities qualified in Maryland).

Who may file and when:

• Any currently authorized official of the entity may file to appoint a new registered agent or change the agent’s address. This filing should be made promptly upon a change—failing to update can trigger administrative dissolution (domestic) or revocation of authority (foreign).
• If a registered agent resigns, the agent may file a resignation directly with SDAT. The entity then has 30 days to appoint a new agent before SDAT issues a deficiency notice and may begin revocation or forfeiture proceedings.

Filing process, form, and fee:

• The fastest filing method is online via Maryland Business Express (https://egov.maryland.gov/businessexpress). SDAT also publishes a “Resolution to Change Principal Office, Resident Agent, or Resident Agent’s Address” form for mail/hand delivery.
• The filing must state the entity’s exact name, the new agent’s full name and Maryland street address (no P.O. boxes), and the new agent’s signed consent to serve (this is collected by the entity and included with the form).
• For change of principal office, the new Maryland street address must be listed.
• As of June 2024, the statutory fee for this filing is $25 according to SDAT’s posted fee schedule.

Effective date:

• The change becomes effective upon acceptance and filing by SDAT unless a delayed effective date (no more than 30 days in advance) is specified in the filing.

Cure and compliance:

• If the entity does not correct a lapse (e.g., after an agent resignation), SDAT will issue notice and, if no timely response, proceed to forfeit the entity’s charter (domestic) or revoke authority (foreign).

Source: Md. Code Ann., Corps. & Ass’ns § 1-313 Source: SDAT — Change of Registered Agent Instructions & Form Source: Maryland Business Express (filing portal)

A foreign entity—meaning a corporation or LLC formed under the laws of another jurisdiction that previously registered to do business in Maryland—must file a formal withdrawal to terminate its authority and end ongoing compliance obligations in Maryland. This process is called "Termination of Registration" (LLC) or "Certificate of Withdrawal of Registration" (corporations) under Maryland law.

Formal steps:

• Foreign LLC: To withdraw, a foreign LLC must file a Termination of Registration with the Maryland State Department of Assessments and Taxation (SDAT). The required form—"Termination of Registration (Foreign Limited Liability Company)"—is available from SDAT’s forms page. The LLC must certify that it is no longer transacting business in Maryland. SDAT currently charges a $100 filing fee (as of June 2024).
• Foreign corporation: A foreign corporation must file a Certificate of Withdrawal of Registration and provide proof that all Maryland taxes, fees, or penalties have been paid or arrangements made (comptroller and local taxes, and property assessments). The statutory requirements and the SDAT’s form instructions require certification to this effect. The standard filing fee is $100 (June 2024), unless expedited same-day processing is requested (extra $50).

Notice and statutory requirements:

• Statutes governing withdrawal are Md. Code Ann., Corps. & Ass’ns § 7-206 (foreign LLCs) and § 7-208 (foreign corporations). Both require confirmation of winding up business and handling in-state property and liabilities, including the filing of final returns and settlement of all state/local accounts. Failure to file withdrawal leaves the entity liable for ongoing annual report obligations and fees until registration is formally terminated by SDAT.

Consequence of non-withdrawal:

• An entity that stops doing business but does not file to withdraw remains active in SDAT’s system and continues to accrue annual report fees and compliance duties. Failure to file annual reports or keep a registered agent triggers administrative revocation, but this is less clean than formal withdrawal and may complicate future compliance or re-registration.

All instructions, forms, and payment options are accessible via SDAT’s Business Services portal. Notice of withdrawal is effective upon filing acceptance, not mailing. A stamped confirmation will be returned as evidence—this should be retained with entity records for future audit, state, or tax purposes.

Source: Md. Code Ann., Corps. & Ass’ns §§ 7-206, 7-208 Source: SDAT — Foreign Entity Termination/Withdrawal Forms & Instructions