Section 8-209 - Returns and declarations.
§ 8-209. Returns and declarations.
(a) Return.- Each financial institution existing or doing business in the State during any part of the fiscal year of the financial institution shall complete, under oath, and file with the Department a financial institution franchise tax return on or before the 15th day of the 3rd month after the end of that fiscal year.
(b) Declaration of estimated tax.-
(1) Each financial institution that reasonably expects its financial institution franchise tax for a year to exceed $1,000 shall complete, under oath, and file with the Department a declaration of estimated tax, on or before the 15th day of the 4th month of the accounting period used as the fiscal year of the financial institution.
(2) A financial institution required under paragraph (1) of this subsection to file a declaration of estimated tax for a taxable year shall complete and file with the Department a quarterly estimated tax return on or before the 15th day of the 6th, 9th, and 12th months of that year.
(c) Identification number.- To properly identify persons listed in a return or document, a person shall include in a return or document the Social Security or other identifying number that the Department requires.
[An. Code 1957, art. 81, § 128A; 1988, ch. 2, § 1; ch. 110, § 1; chs. 194, 285, 565; 1992, 1st Sp. Sess., ch. 1, § 6.]