State Codes and Statutes
Statutes > Maryland > Tax-general > Title-10 > Subtitle-8 > 10-816§ 10-816. Corporation and partnership declaration of estimated tax.
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.
[An. Code 1957, art. 81, § 312; 1988, ch. 2, § 1; 1991, ch. 86.]