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Get MD Comptroller 500D 2014

Position of penalty for failure to pay any tax when due. If it is necessary to amend the estimate, recalculate the amount of estimated tax required using the estimated tax worksheet provided. Adjust the amount of the next installment to reflect any previous underpayment or overpayment. The remaining installments must be at least 25% of the amended estimated tax due for the year. Consolidated returns are not allowed under Maryland law. Affiliated corporations that file a consolidated federal retu.

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