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§ 11-102. Personal property

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2020

West's Annotated Code of Maryland
Tax-Property
Title 11. Reports
Effective: July 1, 2020
MD Code, Tax - Property, § 11-102
§ 11-102. Personal property
Currentness
When report is required
(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.
Form of report
(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.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2002, c. 120, § 1, eff. Oct. 1, 2002; Acts 2020, c. 529, § 1, eff. July 1, 2020.
Formerly Art. 81, § 42.
MD Code, Tax - Property, § 11-102, MD TAX PROPERTY § 11-102
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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