Maryland § 11-103
Full text of Maryland Maryland Code § 11-103, with citation guidance and answers to common questions.
§ 11-103.
(a) If a person who has filed a report under this title determines that information was not reported accurately, the person may file an amended report within 3 years after the April 15th that the original report was due.
(b) A person filing an amended report under subsection (a) of this section may only claim an exemption for personal property used in manufacturing if an exemption for personal property used in the manufacturing process was previously approved for that taxable year under §§ 7–104(b) and 7–225(d), under §§ 7–104(c) and 7–225(d), or under §§ 7–104(d) and 7–225(d) of this article.
(c) After reviewing an amended report, the Department shall:
(1) issue a corrected assessment notice; or
(2) notify the person that the original assessment notice will not be adjusted.
(d) A person who receives a notice under subsection (c) of this section may appeal the change in value or classification related to the corrected information or the denial notice as provided in § 14–504 of this article.
Frequently Asked Questions About Maryland § 11-103
What does Maryland Code § 11-103 cover?
Section 11-103 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-103?
A common citation format is "Maryland Code § 11-103" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.