§ 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.

HISTORY: An. Code 1957, art. 81, § 251; 1985, ch. 8, § 2; 1986, ch. 171; 1988, ch. 649; 1995, ch. 295; 1999, ch. 452; 2010, ch. 611, § 2.