Md. Code, Tax-Gen. § 7.5-301
Md. Code, Tax-Gen. § 7.5-301
Maryland · Maryland Code, Tax - General · Status: effective
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- Citation
- Md. Code, Tax-Gen. § 7.5-301, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789950
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Full text
(a) Except as provided in subsection (b) of this section, each person required to file a return under § 7.5–201 of this title shall pay the digital advertising gross revenues tax with the return that covers the period for which the tax is due.
(b) A person required to file estimated digital advertising gross revenues tax returns under § 7.5–201(b) of this title shall pay:
(1) at least 25% of the estimated digital advertising gross revenues tax shown on the declaration or amended declaration for a taxable year:
(i) with the declaration or amended declaration that covers the year; and
(ii) with each quarterly return for that year; and
(2) any unpaid digital advertising gross revenues tax for the year shown on the person’s return that covers that year with the return.