§ 7.5-202. Records
West's Annotated Code of MarylandTax-GeneralEffective: March 14, 2021
Effective: March 14, 2021
MD Code, Tax - General, § 7.5-202
§ 7.5-202. Records
A person required to file a return under § 7.5-201 of this subtitle shall maintain records of digital advertising services provided in the State and the basis for the calculation of the digital advertising gross revenues tax owed.
Credits
Added by Acts 2021, c. 37, § 2, eff. March 14, 2021.
MD Code, Tax - General, § 7.5-202, MD TAX GENERAL § 7.5-202
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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