Md. Code Ann., Tax-Prop. § 11-101 — § 11-101

(a) On or before April 15 of each year, a person shall submit an annual report to the Department if:
(1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership;
(2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or
(3) the person owns or during the preceding calendar year owned property that is subject to property tax.
(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 requires.
(c) (1) This subsection does not apply to a privately held company if at least 75% of the company’s shareholders are family members.
(2) If the person submitting the report is a tax–exempt, domestic nonstock corporation with an operating budget exceeding $5,000,000, or a domestic stock corporation with total sales exceeding $5,000,000, the report required by the Department shall include the number of female board members and the total number of members on the person’s board of directors.
(d) If the person submitting the report is an entity that is subject to § 19–106 of the Business Regulation Article, the report shall include the diversity data required by the regulations adopted by the Department of Commerce and the Office of Small, Minority, and Women Business Affairs under § 19–106 of the Business Regulation Article.
(e) On or before December 31, 2019, the Department shall adopt regulations on the granting of exemptions from the reporting requirement under this section.
§11–101. // EFFECTIVE SEPTEMBER 30, 2029 PER CHAPTERS 513 AND 514 OF 2019 //
(a) On or before April 15 of each year, a person shall submit an annual report to the Department if:
(1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership;
(2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership registered or qualified to do business in the State; or
(3) the person owns or during the preceding calendar year owned property that is subject to property tax.
(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 requires.
(c) If the person submitting the report is an entity that is subject to § 19–106 of the Business Regulation Article, the report shall include the diversity data required by the regulations adopted by the Department of Commerce and the Office of Small, Minority, and Women Business Affairs under § 19–106 of the Business Regulation Article.
(d) On or before December 31, 2019, the Department shall adopt regulations on the granting of exemptions from the reporting requirement under this section.