Maryland Statutes

§ 10-206

Maryland § 10-206
JurisdictionMaryland
Article gtpTax - Property
Title10

This text of Maryland § 10-206 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - Property § 10-206 (2026).

Text

(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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Bluebook (online)
Maryland § 10-206, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/10-206.