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§ 8-103. Present law of trust unaffected

West's Annotated Code of MarylandCorporations and AssociationsEffective: June 1, 2010

West's Annotated Code of Maryland
Corporations and Associations
Title 8. Real Estate Investment Trusts (Refs & Annos)
Subtitle 1. Definitions; General Provisions
Effective: June 1, 2010
MD Code, Corporations and Associations, § 8-103
§ 8-103. Present law of trust unaffected
Business trust
(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.
Conflict of law
(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.

Credits

Added by Acts 1975, c. 311, § 2, eff. July 1, 1975. Amended by Acts 1976, c. 90; Acts 1988, c. 110, § 1; Acts 2010, c. 611, § 2, eff. June 1, 2010.
Formerly Art. 78C, §§ 1-3.
MD Code, Corporations and Associations, § 8-103, MD CORP & ASSNS § 8-103
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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