430

LAWS OF MARYLAND

Ch. 8

(3) CONTAIN THE INFORMATION THAT THE DEPARTMENT
REQUIRES.

REVISOR'S NOTE: Subsections (a)(1), (2), and (3)(ii) and
(b) of this section are new language derived in part
from the first and second sentences of former Art. 81,
§ 251.

Subsection (a)(3)(i) of this section is new language
added to clarify the current administrative practice
for "noncorporate" persons.

In the introductory language of subsection (a) of this
section, the reference to the report being "on
personal property" is added to clarify that annual
reports on real property are not required by the
Department.

In subsection (a)(3)(ii) of this section, the
reference to a person who "owns or during the
preceding taxable year owned property" is added to
state expressly that which formerly only was implied
by the statement "against whom any assessment ... is
to be made".

Also in subsection (a)(3)(ii) of this section, the
defined term "property tax" is substituted for the
former words "ordinary taxes", for clarity.

Also in subsection (a)(3)(ii) of this section, the
reference to the assessment "made by the State
Department of Assessments and Taxation under this
article", is deleted as superfluous.

In subsection (b) of this section, the phrase "as
required by the Department" is substituted for the
former, general references to "such", "in such
manner", and "as may be prescribed by regulations",
for brevity and clarity.

Also in subsection (b) of this section, the former
reference to the Department receiving an annual
report in order that it may "perform any duties
imposed upon it by this article" is deleted as
superfluous.

The balance of former Art. 81, § 251 now appears in §§
14-301 and 14-401 of this article.

Defined terms: "Assess" § 1-101
"Department" § 1-101 "Person" § 1-101
"Property" § 1-101 "Property tax" § 1-101
"Taxable year" § 1-101