Maryland Code § CA-5-649

Section CA-5-649
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(a) The Department shall collect fees for filing and recording corporate
documents as provided in § 1-203 of this article.
(b) On or before July 1 of each year, each cooperative and each foreign
corporation doing business in the State under this subtitle shall pay a fee of $100 to
the Department.
(c) Except as provided in subsection (b) of this section, a cooperative or a
foreign corporation doing business in the State under this subtitle is not subject to
any excise or income tax.

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