§ 11-102

# (a)

The Department may require a person to submit to the Department a report on personal property that contains the information listed in subsection (b) of this section, if the person:

# (1)

moves personal property to any county or municipal corporation from the county or municipal corporation where it was assessed;

# (2)

moves personal property from outside this State to a county or municipal corporation inside this State; or

# (3)

possesses, cares for, or manages any personal property that:

(i) is not assessed; or

(ii) the Department suspects is not assessed.

# (b)

The report on personal property shall contain:

# (1)

a list of:

(i) all personal property assessable by the Department; and

(ii) all personal property assessable but not previously assessed by the Department that the person possesses, cares for, or manages; and

# (2)

the name of each person who owns an item of the personal property.