{"data":{"id":"us-md/md.-code-insurance-6-106","jurisdiction":"us-md","citation":"Md. Code, Insurance § 6–106","heading":"","body":"(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.\n(b) A person required to make a declaration of estimated tax shall:\n(1) file with the Commissioner:\n(i) an initial declaration of estimated tax on or before April 15 of the taxable year; and\n(ii) a quarterly estimated tax report on or before June 15, September 15, and December 15 after filing the initial declaration; and\n(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.","path":["Article - Insurance"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gin\u0026section=6-106","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:28Z","sha256":"e2aeef5ff863acf6807bacdb6cd1525b52d69af9d296e8fa179a13ed0b88160a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-insurance-6-105.3","next":"us-md/md.-code-insurance-6-107"},"notice":"GroundRules: Original legal text. Not legal advice."}