# Corporations and Associations (GCA)

## Title 8. Real Estate Investment Trusts

### Subtitle 1. Definitions; General Provisions

#### Section 8-102

A real estate investment trust:

(1) Is a permitted form of unincorporated business trust or association;

(2) Is a separate legal entity; and

(3) May conduct business in the State in accordance with this title.

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