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SDAT logo and motto: Maryland State Department of Assessments and Taxation, Maryland's largest source of business and real estate data

301 W. Preston St., Baltimore, MD 21201-2395
410-767-1170, toll free in MD 888-246-5941
MD Relay TTY 800-735-2258

ANNUAL REPORT FEE HAS INCREASED TO $300
FOR MOST LEGAL ENTITIES

  As a result of several changes in State law, the annual report fee for most legal entities has increased to $300.  This fee is for the privilege of maintaining a legal entity’s existence in Maryland, and is due and payable with the filing of the personal property return.  The increase is effective for any return, regardless of year, filed after 12/31/2003 and applies to the following legal entities:

Domestic & Foreign
Entities
New Fee Effective
1/1/04
Fee Through
12/31/03
Payable With
Form #
Stock Corporations
$300
$100
1
LLCs
$300
0
1
Limited Partnerships
$300
0
1
LLPs
$300
0
1
REITs
$300
$25
1
Banks
$300
$100
AT3-75
Savings & Loans
$300
$100
AT3-75
Credit Unions
$300
$100
15
Financial Institutions
$300
$100
AT3-28
Foreign Insurance Corporations*
$300
$0
1
Business Trusts*
$300
$0
1

*For Foreign Insurance Corporations and Business Trusts, the new $300 filing fee was effective 01/01/2005.  For returns filed on or before 12/31/2004, there was no annual report fee for these two entities. There continues to be no annual report fee for non-stock corporations,  churches, foreign interstate companies,  sole proprietorships and general partnerships, but these entities must still file a personal property return  annually.

 

Department of Assessments & Taxation
Personal Property Division
301 West Preston Street, Room 801
Baltimore, Maryland 21201-2395
410-767-1170
1-888-246-5941  Toll Free in Maryland
Web site:  www.dat.state.md.us
email:  persprop@dat.state.md.us
2/2005