§ 1–204
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 1-204 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 2. Rules of Construction
§ 1–204LinkCopy Citation
A “common trust fund” as defined in § 3-501(b) of the Financial Institutions Article is not subject to tax under this article.