Volume 770, Page 4466 View pdf image |
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Ch. 649 LAWS OF MARYLAND SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article - Tax - Property 11-101. (a) On or before April 15 of each year, a person shall (1) the person is a domestic corporation; (2) the person is a foreign corporation registered or (3) the person owns or during the preceding calendar (b) 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 14-704. (a) (1) If the annual report is not submitted as required (i) an initial tax penalty not exceeding 1/10 (ii) an additional penalty of 2% of the initial (2) The initial penalty under paragraph (1) of this (I) $30 IF 1 TO 15 DAYS LATE; (II) $4 IF 16 TO 30 DAYS LATE; OR (III) $5 IF OVER 30 DAYS LATE. (b) The Department may abate or reduce the tax penalty - 4466 -
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Volume 770, Page 4466 View pdf image |
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