An annual report that is filed with the wrong Departmental office, but is timely filed, is not considered untimely filed.

Authority: Tax-Property Article, §§2-201, 2-202, 11-101, and 14-704, Annotated Code of Maryland

Effective date: July 29, 1985 (12:15 Md. R. 1528)

Regulation .01 amended effective January 1, 1996 (22:26 Md. R. 2030)

Regulation .01A amended effective July 3, 2006 (33:13 Md. R. 1065)

Regulation .02 adopted effective June 30, 1986 (13:13 Md. R. 1496)

Regulation .02 repealed and new Regulation .02 adopted effective March 11, 1996 (23:5 Md. R. 383)