Section 10-901 – Payment Required

    (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.     (b)    Except as provided in § 10-820(a)(3) of this title, if an individual files a Maryland income tax […]

Section 10-902 – Payment of Estimated Tax

    (a)    Except as otherwise provided in this section, each individual, partnership, or corporation required to file quarterly estimated income tax returns shall pay:         (1)    at least 25% of the estimated income tax shown on the declaration or amended declaration for a taxable year:             (i)    with the declaration or amended declaration that covers that year; and             (ii)    with each quarterly […]