# Corporations and Associations (GCA)

## Title 8. Real Estate Investment Trusts

### Subtitle 2. Formation and Qualification

#### Section 8-201

A real estate investment trust:

(1) Is formed by filing a declaration of trust for record with the Department; and

(2) May not do business in the State until it complies with this title.

---

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