2010 Maryland Code
TAX - PROPERTY
TITLE 11 - REPORTS
Section 11-102 - Reports on personal property.

§ 11-102. Reports on personal property.
 

(a)  In general.- The Department may require a person to submit to the Department a report that contains the information listed in subsection (b) of this section, if the person: 

(1) moves personal property to any county or municipal corporation from the county or municipal corporation where it was assessed; 

(2) moves personal property from outside this State to a county or municipal corporation inside this State; or 

(3) possesses, cares for, or manages any personal property that: 

(i) is not assessed; or 

(ii) the Department suspects is not assessed. 

(b)  Contents of report.- The report shall contain: 

(1) a list of: 

(i) all personal property assessable by the Department; and 

(ii) all personal property assessable but not previously assessed by the Department that the person possesses, cares for, or manages; and 

(2) the name of each person who owns an item of the personal property. 
 

[An. Code 1957, art. 81, § 42; 1985, ch. 8, § 2; 2002, ch. 120.] 
 

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