{"data":{"id":"us-md/md.-code-tax-general-10-816","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–816","heading":"","body":"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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-816","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"93657f08f88bbe25a10cc192cc2851c811685ba2b585ecbd938eef787916cd91","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-815","next":"us-md/md.-code-tax-general-10-817"},"notice":"GroundRules: Original legal text. Not legal advice."}