# Corporations and Associations (GCA)

## Title 8. Real Estate Investment Trusts

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

#### 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)