# Corporations and Associations (GCA)

## Title 8. Real Estate Investment Trusts

### Subtitle 2. Formation and Qualification

#### Section 8-204

(a) A real estate investment trust shall post the security for taxes required under Sec. 13-825 of the Tax - General Article.

(b) If the Comptroller waives the requirement of a security, the Comptroller shall notify the Department in writing of the waiver.

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