Md. Code, Insurance § 6-106

in effect

(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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gin&section=6-106&enactments=falseFetched: 10/17/2026