Maryland § 6-106
Full text of Maryland Maryland Code § 6-106, with citation guidance and answers to common questions.
§ 6-106.
(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.
Frequently Asked Questions About Maryland § 6-106
What does Maryland Code § 6-106 cover?
Section 6-106 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 6-106?
A common citation format is "Maryland Code § 6-106" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 6-106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.