2010 Maryland Code
TAX - PROPERTY
TITLE 11 - REPORTS
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.]
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