§ 10-901 Payment required
§ 10-902 Payment of estimated tax

Terms Used In Maryland Code > TAX - GENERAL > Title 10 > Subtitle 9 > Part I - Tax Payment Generally

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiduciary: A trustee, executor, or administrator.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Quorum: The number of legislators that must be present to do business.