Md. Code, Insurance § 6-106
This is the official text of Md. Code, Insurance § 6-106, part of Maryland’s Code, Insurance — regulates insurance companies and the policies they sell.
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§6–106.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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