# Corporations and Associations (GCA)

## Title 8. Real Estate Investment Trusts

### Subtitle 2. Formation and Qualification

#### Section 8-207

Notwithstanding any other provision of the Maryland REIT Law, a real estate investment trust may issue shares of beneficial interest without consideration for the purpose of qualifying the real estate investment trust as a real estate investment trust under the Internal Revenue Code.

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