Md. Code, Tax - Property § 11-102
This is the official text of Md. Code, Tax - Property § 11-102, part of Maryland’s Code, Tax - Property — governs property taxation.
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§11–102.
Official statutory text
(a) The Department may require a person to submit to the Department a report on personal property 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) The report on personal property 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.
(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) The report on personal property 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.
Status: in_force · Read it on the official government site
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