A “common trust fund” as defined in § 3-501(b) of the Financial Institutions Article is not subject to tax under this article.
Md. Code, Tax - Property § 1-204, under Article — Tax - Property.
Md. Code, Tax - Property § 1-204
A “common trust fund” as defined in § 3-501(b) of the Financial Institutions Article is not subject to tax under this article.