# Corporations and Associations (GCA)

## Title 1. General Provisions

### Subtitle 2. Fees and Recording

#### Section 1-203.1

(a) With the exception of the recording fee to be paid when the Department accepts articles of incorporation for record, a volunteer fire company or volunteer rescue squad incorporated in this State is not subject to any of the recording, filing, or special fees enumerated in Sec. 1-203 of this subtitle.

(b) A qualified business entity that is a new business entity in a Tier I area, as defined under the More Jobs for Marylanders Program established under Title 6, Subtitle 8 of the Economic Development Article, is not subject to the fees enumerated in Sec. 1-203 of this subtitle if the qualified business entity received a certificate under Sec. 6-805 of the Economic Development Article before June 1, 2022.

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Md. Code Ann., Corps. & Ass'ns (as displayed at mgaleg.maryland.gov, October 16, 2026)