Md. Code, Tax - General § 7.5-301
This is the official text of Md. Code, Tax - General § 7.5-301, part of Maryland’s Code, Tax - General — governs state taxation.
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§7.
Official statutory text
§7.5–301.
(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.
(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.
Status: in_force · Read it on the official government site
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