{"data":{"id":"us-md/md.-code-tax-property-1-204","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 1–204","heading":"","body":"A “common trust fund” as defined in § 3-501(b) of the Financial Institutions Article is not subject to tax under this article.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=1-204","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"c979dba6ab0877e04d6239cf4b8f58faa13b59a5af6a7aca1450dbb70ecbe628","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-1-203","next":"us-md/md.-code-tax-property-1-301"},"notice":"GroundRules: Original legal text. Not legal advice."}