(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.