# Corporations and Associations (GCA)

## Title 8. Real Estate Investment Trusts

### Subtitle 4. Annual Report; Inspection of Records; Fees

#### Section 8-402

(a) Each declaration of trust and annual report filed with the Department is a matter of public record.

(b)

  (1) The Department may inspect the records of a real estate investment trust at any reasonable time.

  (2) A shareholder has the same right to inspect the records of the real estate investment trust as has a stockholder in a corporation under Title 2 of this article.

#### Section 8-403

(a) A real estate investment trust shall pay the fees required under Sec.Sec. 1-203 and 1-204 of this article.

(b) To compute fees under this section, a real estate investment trust shall treat certificates of beneficial interest as if they were shares of stock in a corporation.

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