Annual reports required to be filed with the State Department of Assessments and Taxation, pursuant to the provisions of Tax-Property Article, §11-101, Annotated Code of Maryland, shall be submitted to the Department on a form generated by the Department, on a substantially similar form, or through an approved online filing system. The signature of the person signing the report shall be an original inked signature, an exact copy of an original inked signature, or an electronic signature acceptable to the Department under Commercial Law Article, §21-117, Annotated Code of Maryland.

Authority: Tax-Property Article, §§2-201, 2-202, and 11-101, Annotated Code of Maryland

Effective date: January 7, 1982 (8:26 Md. R. 2106)

Regulation .01 amended effective March 11, 1996 (23:5 Md. R. 383); February 16, 2015 (42:3 Md. R. 318); December 12, 2022 (49:25 Md. R. 1050)