Maryland Corporations and Associations Section 12-808

      Except in a proceeding by the State or any of its political subdivisions, the acceptance of a certificate of reinstatement for record by the Department is conclusive evidence of:

            (1)      The payment of all fees, taxes, unemployment insurance contributions, and reimbursement payments required to be paid;

            (2)      The filing of all reports required to be filed; and

            (3)      The reinstatement of the right of the business trust to do business in the State.