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Maryland Code, Insurance § 6-106

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Each person subject to taxation under this subtitle shall make a declaration of its estimated tax if the person's total tax for the current taxable year reasonably is expected to exceed $1,000.

(b) A person required to make a declaration of estimated tax shall:

(1) file with the Commissioner:

(i) an initial declaration of estimated tax on or before April 15 of the taxable year; and

(ii) a quarterly estimated tax report on or before June 15, September 15, and December 15 after filing the initial declaration; and

(2) pay to the Commissioner at least 25% of the tax estimated for the full taxable year with the initial declaration for that year and with each quarterly report for that year.

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Cite this article: FindLaw.com - Maryland Code, Insurance § 6-106 - last updated January 01, 2025 | https://codes.findlaw.com/md/insurance/md-code-insurance-sect-6-106/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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