Md. Code, Corps. & Ass'ns § 9A-1206

(a) The conversion of an other entity to a partnership organized under the laws of this State shall be completed on the later of: (1) The formation of the partnership in accordance with this title or, in the case of the conversion of an other entity to a limited liability partnership organized under the laws of this State, the filing of a certificate of limited liability partnership that complies with § 9A–1001 of this title; or (2) The effectiveness of articles of conversion filed for record with the Department. (b) The conversion of a partnership organized under the laws of this State to an other entity shall be completed on the effectiveness of articles of conversion filed for record with the Department. (c) Articles of conversion shall be effective on the later of: (1) The time the Department accepts the articles of conversion for record; or (2) The future effective time of the articles of conversion as set forth in articles of conversion that have been accepted by the Department for record. (d) (1) (i) Except as provided in subparagraph (ii) of this paragraph, at the time the conversion of an other entity to a partnership formed under the laws of this State is completed: 1. The other entity shall be converted to a partnership organized under the laws of this State; 2. The conversion shall have the effects set forth in § 9A–1204 of this subtitle; and 3. The partnership shall be subject to all of the provisions of this title. (ii) Notwithstanding § 9A–202 of this title, the existence of the partnership as a partnership organized under the laws of this State shall be deemed to have commenced on the date the other entity commenced its existence in the place in which the other entity was first incorporated, created, formed, or otherwise came into being. (2) At the time the conversion of a partnership formed under the laws of this State to an other entity is completed, the conversion shall have the effects set forth in §�9A–1204 of this subtitle.