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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 10-206

§ 10-206

Official textmgaleg.maryland.gov

# (a)

If a corporation submits articles of dissolution to the Department, the Department shall immediately certify to the collector the assessment of any personal property of the corporation that is subject to property tax on the most recent date of finality.

# (b)

The collector shall send to the corporation a personal property tax bill that is calculated by applying the current property tax rates to the assessment that is determined under subsection (a) of this section.

# (c)

If the property tax payment is less than the property tax as finally determined, the collector shall send a bill to the taxpayer for the difference.

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In this article (40 sections)
  1. gtp-9-401 · § 9-401
  2. gtp-9-402 · § 9-402
  3. gtp-10-101 · § 10-101
  4. gtp-10-102 · § 10-102
  5. gtp-10-103 · § 10-103
  6. gtp-10-104 · § 10-104
  7. gtp-10-105 · § 10-105
  8. gtp-10-201 · § 10-201
  9. gtp-10-202.1 · § 10-202.1
  10. gtp-10-202 · § 10-202
  11. gtp-10-203 · § 10-203
  12. gtp-10-204.1 · § 10-204.1
  13. gtp-10-204.2 · § 10-204.2
  14. gtp-10-204.3 · § 10-204.3
  15. gtp-10-204.4 · § 10-204.4
  16. gtp-10-204.5 · § 10-204.5
  17. gtp-10-204.6 · § 10-204.6
  18. gtp-10-204.7 · § 10-204.7
  19. gtp-10-204 · § 10-204
  20. gtp-10-205 · § 10-205
  21. gtp-10-206 · § 10-206
  22. gtp-10-207 · § 10-207
  23. gtp-10-208 · § 10-208
  24. gtp-10-209 · § 10-209
  25. gtp-10-210 · § 10-210
  26. gtp-10-301 · § 10-301
  27. gtp-10-304 · § 10-304
  28. gtp-10-305 · § 10-305
  29. gtp-10-401 · § 10-401
  30. gtp-10-402 · § 10-402
  31. gtp-10-403 · § 10-403
  32. gtp-11-101 · § 11-101
  33. gtp-11-102 · § 11-102
  34. gtp-11-103 · § 11-103
  35. gtp-12-101 · § 12-101
  36. gtp-12-102 · § 12-102
  37. gtp-12-103 · § 12-103
  38. gtp-12-104 · § 12-104
  39. gtp-12-105 · § 12-105
  40. gtp-12-106 · § 12-106
Full table of contents →