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§ 10-901. Income tax payment required

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 9. Tax Payment (Refs & Annos)
Part I. Tax Payment Generally (Refs & Annos)
MD Code, Tax - General, § 10-901
§ 10-901. Income tax payment required
Currentness
In general
(a) Except as otherwise provided in this subtitle, an individual, a partnership, or a corporation that has Maryland taxable income in a taxable year shall pay the income tax on that income with the return that covers that year.
Electronically filed return and payment
(b) Except as provided in § 10-820(a)(3) of this title, if an individual files a Maryland income tax return electronically no later than April 15 of the next taxable year, the income tax due with the return may be paid on or before April 30 of the next taxable year if the income tax is paid electronically.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1991, c. 86, § 1, eff. July 1, 1991; Acts 2006, c. 36, § 1, eff. July 1, 2006.
Formerly Art. 81, § 311.
MD Code, Tax - General, § 10-901, MD TAX GENERAL § 10-901
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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