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PARRIS N. GLENDENING, Governor S.B. 430
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property tax reports refunds and reports for personal property tax.
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BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 8-415, 14-510(a), 14-512(a), 14-611, 14-905(a), 14-906(b) 14-906(a)
and (b), and 14-915
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
BY adding to
Article - Tax - Property
Section 11-103 and 14-919
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
BY repealing
Article - Tax - Property
Section 14-505
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
8-415.
The owner of property may submit a petition for review;
(1) for real property, as provided by § 14-503(a) of this article; and
(2) for personal property, as provided by [§§ 14-503(b) and 14-505] §
14-503(B) of this article.
11-103.
(A) IF A PERSON WHO HAS FILED A REPORT UNDER THIS TITLE DETERMINES
THAT INFORMATION WAS NOT REPORTED ACCURATELY, THAT PERSON MAY FILE AN
AMENDED REPORT WITHIN 3 YEARS AFTER THE APRIL 15TH THAT THE ORIGINAL
REPORT WAS DUE.
(B) A PERSON FILING AN AMENDED REPORT UNDER SUBSECTION (A) OF THIS
SECTION MAY ONLY CLAIM AN EXEMPTION FOR PERSONAL PROPERTY USED IN
MANUFACTURING IF AN EXEMPTION FOR PERSONAL PROPERTY USED IN THE
MANUFACTURING PROCESS WAS PREVIOUSLY APPROVED FOR THAT TAXABLE YEAR
PURSUANT TO §§ 7-104(B) AND 7-225(D) OF THIS ARTICLE.
(C) AFTER REVIEWING AN AMENDED REPORT, THE DEPARTMENT SHALL
EITHER.
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- 4589 -
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