Each declaration of trust and annual report filed with the Department is a matter of public record. The Department may inspect the records of a real estate investment trust at any reasonable time. 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.

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