§ 11-102
148 words·~1 min read·
/md/tax-property/11-102A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–102.
(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.