{"data":{"id":"us-md/md.-code-tax-property-11-102","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 11–102","heading":"","body":"(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:\n(1) moves personal property to any county or municipal corporation from the county or municipal corporation where it was assessed;\n(2) moves personal property from outside this State to a county or municipal corporation inside this State; or\n(3) possesses, cares for, or manages any personal property that:\n(i) is not assessed; or\n(ii) the Department suspects is not assessed.\n(b) The report on personal property shall contain:\n(1) a list of:\n(i) all personal property assessable by the Department; and\n(ii) all personal property assessable but not previously assessed by the Department that the person possesses, cares for, or manages; and\n(2) the name of each person who owns an item of the personal property.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=11-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"13021ac1d786524562dcb7fa230ac5ba4a68c5bfc900cf24fc93ab0314f57a8f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-11-101","next":"us-md/md.-code-tax-property-11-103"},"notice":"GroundRules: Original legal text. Not legal advice."}