There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 10-816 - Corporation and partnership declaration of estimated tax
MD Tax-Gen Code § 10-816 (2013) What's This?
§10-816.
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.
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