Maryland Form 21 — Transfer, Sale or Disposal of ALL Tangible Personal Property is a form used by the State of Maryland to document the transfer, sale, or disposal of all tangible personal property. This form is required whenever there is a change in ownership of any tangible personal property, including items such as furniture, fixtures, equipment, vehicles, and computers. It is completed by both the transferor and transferee, and must be filed with the Maryland State Department of Assessments and Taxation within 30 days of the transfer. There are two types of Maryland Form 21 — Transfer, Sale or Disposal of ALL Tangible Personal Property: 1. Form 21A — This form is used when the transferor is a corporation, partnership, trust, or estate. 2. Form 21B — This form is used when the transferor is an individual.