Statutes > Maryland Statutes > TAX - GENERAL > TITLE 10 - INCOME TAX > Subtitle 8 - Returns and Declarations > Section 10-816 - Corporation and partnership declaration of estimated tax.

Section 10-816 - Corporation and partnership declaration of estimated tax.

§ 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.]