STATE OF MARYLAND DEPARTMENT OF ASSESSMENTS AND TAXATION PERSONAL PROPERTY DIVISION 301 West Preston Street, Room 801 Baltimore, MD 21201-2395 www.dat.state.md.us (410) 767-4991 · (888) 246-5941 within Maryland MRS 1-800-735-2258 TT/VOICE
Form AT3-51 Page 1 of 2
Date Received by Department
ANNUAL PERSONAL PROPERTY RETURN OF SOLE PROPRIETORSHIPS AND GENERAL PARTNERSHIPS AS OF JANUARY 1, 2009 DUE APRIL 15, 2009
CHECK IF THIS IS A CHANGE OF MAILING ADDRESS
OWNER'S NAME, TRADING AS NAME, AND MAILING ADDRESS:
DEPARTMENT ID NO.
Check here if you use a preparer and do not want personal property forms mailed to you next year.
1. 2. 3. Provide your federal employer ID # __ __ __ __ __ __ __ __ __ (if none, provide social security number of owner). Provide your federal principal business code # ____ ____ ____ ____ ____ ____ (from IRS Schedule C or Form 1065).
IMPORTANT: List exact location of all personal property reported on this return including county, town, and street address. This assures proper distribution of assessments. If property is located in two or more locations, please attach additional copies of Part B for each location. NOTE: If all of the personal property of this business is located entirely in the following exempt counties: Frederick, Garrett, Kent, Queen Anne's, or Talbot, you may be eligible to skip Part B, Line Items through . Be sure to complete signature section. Refer to Specific Instructions, Part A, 3 for more information. ________________________________________________________________________________________________________
(STREET NUMBER & NAME) (ZIP CODE) (COUNTY) (INCORP TOWN) .
Check if this location has changed from the 2008 return. 4. 5. State your nature of business or profession: _____________________________________________Date began:______________ Total gross sales or amount of business transacted during 2008. $ ___________________________________________________ If the business has sales in Maryland and does not report any personal property, in remarks below explain how the business is conducted without personal property. If the business is using the personal property of another business, provide the name and address of that business. Only sole proprietors complete questions 6a and 6b.
(Yes or No)
6a. Is this location the principal residence of the business owner? ___________ 6b. Is the total original cost of all the property, including inventory and excluding licensed vehicles, less than $10,000? _________ (Yes or No) If you answer yes to both 6a and 6b, your property is exempt. Skip to signature line on page 2. 7. 8. State the opening and closing dates of your fiscal year. ____________________________________________________________ Do you have any fully depreciated property or property expensed under IRS rules? ___________ If yes, have you included such property on this return?
(Yes or No) (Yes or No)
Property leased by your business. See Instructions for Part A, 9.
10. Has the business disposed of assets during 2008? __________ If yes, supply a schedule of disposition by (Yes or No) year of acquisition and manner of disposal. REMARKS __________________________________________________________________________________________________ ___________________________________________________________________________________________________________ ___________________________________________________________________________________________________________ AT3-51 (10/08)
Furniture, fixtures, office equipment, tools, machinery, equipment NOT used in manufacturing or research and development. See Instruction . Failure to provide the required detail will result in the
reported property being assessed at 10% rate of depreciation. ORIGINAL COST BY YEAR OF ACQUISITION
SPECIAL DEPRECIATION RATES (See Instruction
Form AT3-51 Page 2 of 2
F G TOTAL COST
2008 2007 2006 2005 2004 2003 2002 2001 and prior
0 0 0 0
TOTAL COST COLUMNS A-G
DESCRIBE B through G PROPERTY HERE:
Commercial Inventory -- See Instruction .
Average Monthly Inventory $
Furnish from the latest Maryland Income Tax return: Opening Inventory - date _____________________ amount $ _________________________ Closing Inventory - date _____________________ amount $ _________________________
Note: Businesses that need a Trader's License must report commercial inventory here.
Average Monthly Inventory
research and development $ $ inventory. See Instruction . Tools, machinery and equipment used for manufacturing and/or research & development. If this business is engaged in manufacturing / R&D, and is claiming such an exemption for the first time, a manufacturing/R&D exemption application must be submitted on or before September 1, 2009 before an exemption can be granted. Contact the Department or visit www.dat.state.md.us for an application. See instruction . ORIGINAL COST BY YEAR OF ACQUISITION 2008 2007 2006 2005 The following section must be completed. I declare under the penalties of perjury, pursuant to the Tax Property Article 1-201 of the Annotated Code of Maryland, that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct and complete return. 2004 2003 2002 2001 and prior
Name and Address of Preparer