Section 11-101 - Annual report required for certain persons(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, 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.(b) The report shall: (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) On or before December 31, 2019, the Department shall adopt regulations on the granting of exemptions from the reporting requirement under this section.