2010 Maryland Code
Section 11-101 - Annual report required for certain persons.

§ 11-101. Annual report required for certain persons.

(a)  Annual filing.- On or before April 15 of each year, a person shall submit a report on personal property to the Department if: 

(1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership; 

(2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or 

(3) the person owns or during the preceding calendar year owned property that is subject to property tax. 

(b)  Form and contents of report.- The report shall: 

(1) be in the form that the Department requires; 

(2) be under oath as the Department requires; and 

(3) contain the information that the Department requires. 

[An. Code 1957, art. 81, § 251; 1985, ch. 8, § 2; 1986, ch. 171; 1988, ch. 649; 1995, ch. 295; 1999, ch. 452; 2010, ch. 611, § 2.] 

Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.