Maryland Code, Tax-General § 10-403

1. a credit company;

2. except as provided in subparagraph (ii)1 of this paragraph, a finance company;

3. an international banking facility;

4. a loan company;

5. a mortgage company;

6. a safe-deposit company; and

7. a savings and loan association.

1. a finance company that makes loans only to farmers for agricultural purposes;

2. a company licensed under the federal Small Business Investment Act of 1958;  1

3. a corporation that elects to be taxed as a small business corporation under Subchapter S of the Internal Revenue Code;

4. an entity that is a real estate mortgage investment conduit as defined in the Internal Revenue Code;

5. a limited liability company; or

6. a commercial bank, savings bank, trust company, or company that substantially competes with national banks in the State.