§ 5-649
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§5–649.
(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.