# Tax - Property (GTP)

## Title 1. Definitions; Rules of Construction; General Provisions

### Subtitle 2. Rules of Construction

#### Section 1-204

A "common trust fund" as defined in Sec. 3-501(b) of the Financial Institutions Article is not subject to tax under this article.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)