§ 11-102. Reports on personal property

   (a) In general. -- The Department may require a person to submit to the Department a report 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) Contents of report. -- The report 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.

HISTORY: An. Code 1957, art. 81, § 42; 1985, ch. 8, § 2; 2002, ch. 120.