(a) On or before April 15 of each year, a person shall submit an annual report to the Department if: (1) the person is a business trust, statutory trust, domestic corporation, limited liability company, limited liability partnership, or limited partnership; (2) the person is a foreign corporation, foreign statutory trust, foreign limited liability company, foreign limited liability partnership, […]
(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 […]
(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 […]