§ 11-101. Annual report required for certain persons.
(a) Annual filing.- On or before April 15 of each year, a person shall submit a report on personal property to the Department if:
(1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership;
(2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or
(3) the person owns or during the preceding calendar year owned property that is subject to property tax.
(b) Form and contents of report.- The report shall:
(1) be in the form that the Department requires;
(2) be under oath as the Department requires; and
(3) contain the information that the Department requires.
§ 11-101. Annual report required for certain persons.
(a) Annual filing.- On or before April 15 of each year, a person shall submit a report on personal property to the Department if:
(1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership;
(2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or
(3) the person owns or during the preceding calendar year owned property that is subject to property tax.
(b) Form and contents of report.- The report shall:
(1) be in the form that the Department requires;
(2) be under oath as the Department requires; and
(3) contain the information that the Department requires.
§ 11-101. Annual report required for certain persons.
(a) Annual filing.- On or before April 15 of each year, a person shall submit a report on personal property to the Department if:
(1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership;
(2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or
(3) the person owns or during the preceding calendar year owned property that is subject to property tax.
(b) Form and contents of report.- The report shall:
(1) be in the form that the Department requires;
(2) be under oath as the Department requires; and
(3) contain the information that the Department requires.
