§ 10–816
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-816 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–816LinkCopy Citation
Each corporation and each partnership that reasonably expects estimated income tax for a taxable year to exceed $1,000 shall file a declaration of estimated income tax.