# Tax - Property (GTP)

## Title 11. Reports

### Subtitle 1

#### Section 11-102

(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.

(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.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)