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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