Maryland Statutes
§ 8-103
Maryland § 8-103
This text of Maryland § 8-103 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Corporations and Associations § 8-103 (2026).
Text
(a)This title does not limit present law as it applies to the creation of or doing of business in the State by a “business trust” other than a Maryland real estate investment trust.
(b)To the extent any provision of this title is contrary to or inconsistent with §§ 856 through 858 of the Internal Revenue Code or the regulations adopted under those sections, the latter shall prevail as to any real estate investment trust qualifying under those sections and regulations.
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Bluebook (online)
Maryland § 8-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gca/8-103.