Maryland Code, Tax-Property § 11-101

(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, or foreign limited partnership registered or qualified to do business in the State; or

(3) the person owns or during the preceding calendar year owned property that is subject to property tax.

(1) be in the form that the Department requires;

(2) be under oath as the Department requires; and

(3) contain the information that the Department requires.

(c)(1) This subsection does not apply to a privately held company if at least 75% of the company's shareholders are family members.

(2) If the person submitting the report is a tax-exempt, domestic nonstock corporation with an operating budget exceeding $5,000,000, or a domestic stock corporation with total sales exceeding $5,000,000, the report required by the Department shall include the number of female board members and the total number of members on the person's board of directors.