1. (a) With the exception of the recording fee to be paid when the Department accepts articles of incorporation for record, a volunteer fire company or volunteer rescue squad incorporated in this State is not subject to any of the recording, filing, or special fees enumerated in § 1-203 of this subtitle.
2. (b) A qualified business entity that is a new business entity in a Tier I area, as defined under the More Jobs for Marylanders Program established under Title 6, Subtitle 8 of the Economic Development Article, is not subject to the fees enumerated in § 1-203 of this subtitle if the qualified business entity received a certificate under § 6-805 of the Economic Development Article before June 1, 2022.

Added by Acts 1978, c. 970. Amended by Acts 2017, c. 149, § 1, eff. June 1, 2017; Acts 2019, c. 211, § 1, eff. June 1, 2019; Acts 2022, c. 136, § 1, eff. June 1, 2022.