Withdrawal of Filed Record Before Effectiveness

(a)A record delivered to the Director of Revenue and Taxation for filing may be withdrawn before it takes effect by delivering to the Director for filing a statement of withdrawal.

(b)A statement of withdrawal must:

(1)be signed by each person that signed the record being withdrawn, except as otherwise agreed by those persons;

(2)identify the record to be withdrawn; and

(3)if signed by fewer than all the persons that signed the record being withdrawn, state that the record is withdrawn in accordance with the agreement of all the persons that signed the record.

(c)On filing by the Director of a statement of withdrawal, the action or transaction evidenced by the original record does not take effect.