§ 8-209. Tax return required
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 8-209
§ 8-209. Tax return required
(a) Each financial institution existing or doing business in the State during any part of the fiscal year of the financial institution shall complete, under oath, and file with the Department a financial institution franchise tax return on or before the 15th day of the 3rd month after the end of that fiscal year.
(b)(1) Each financial institution that reasonably expects its financial institution franchise tax for a year to exceed $1,000 shall complete, under oath, and file with the Department a declaration of estimated tax, on or before the 15th day of the 4th month of the accounting period used as the fiscal year of the financial institution.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 194; Acts 1988, c. 285; Acts 1988, c. 565; Acts 1992, 1st Sp. Sess., c. 1, § 6.
Formerly Art. 81, § 128A.
MD Code, Tax - General, § 8-209, MD TAX GENERAL § 8-209
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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