Maryland Corporations and Associations Section 5-637

      (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.