Ch. 714                            MARVIN MANDEL, Governor                                 1503

agreements relating to farm products or equipment used in farming operations,
purchase-money mortgages, assignments of mortgages, conditional sales contracts
or other purchase-money security agreements or a security agreement relating to
the assignment of contract rights, accounts, general intangibles or inventory as
these terms are defined in the Uniform Commercial Code or a filed financing
statement under the Uniform Commercial Code used to publicize any of the same,
judgments, releases or [others] ORDERS of satisfaction,

313A.

(a) Any real estate investment trust doing business in this State shall pay such
fees, ordinary taxes and special taxes, with the exception of income taxes as
provided hereafter in (b), and shall make such tax [report] REPORTS as are
required by the laws and ordinances of this State and any counties and
municipalities thereof on domestic and foreign ordinary business corporations on
an identical basis therewith; provided, however, that a domestic real estate
investment trust shall pay an annual report fee of twenty-five dollars ($25) and that
the filing fees paid by such trusts shall be the same as the filing and recording fees
paid by domestic corporations. In computing taxes and fees the certificates of
beneficial interests of a real estate investment trust shall have the character for tax
purposes of shares of stock in a private corporation.

409.

Every person, firm or corporation subject to the taxes imposed by this subtitle
shall keep complete and accurate records in such form and containing such
information as the Comptroller may be regulation prescribe. Such records shall be
open at any time during business hours for inspection and examination by the
Comptroller or any of his authorized representatives, and shall be preserved for a
period of three (3) years unless the Comptroller shall, in writing, consent to their
destruction within that period, [on] OR by order require that they be kept longer.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 24, 1973.

CHAPTER 715
(Senate Bill 828)

AN ACT to add new Section 26A to Article 48A of the Annotated Code of
Maryland (1972 Replacement Volume), title "Insurance Code," subtitle
"Insurance Division and Insurance Commissioner," to follow immediately after
Section 26 thereof; to provide that the Insurance Commissioner shall [ [require
every insurer who issues policies of health, accident, or group and blanket health
insurance to file with the Commissioner data setting forth the range of usual,
customary, and reasonable fees, rates, and other costs charged to patients by
providers of various health services; and to require the Commissioner to collect,
maintain and publish this data at least once a year and make it available upon
request to members of the general public; and to provide for the financing of the
cost of the collecting, maintenance and publication of this data.]] compile data
relating to the range of usual, customary and reasonable fees charged patients
by providers of various health services and to require the Commissioner to
collect, maintain and publish this data at least once a year and make it