Maryland Statutes
Subtitle 1 - Taxes
Section 6-106 - Declaration of Estimated Tax

(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.

Structure Maryland Statutes