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§ 7.5-301. Payment

West's Annotated Code of MarylandTax-GeneralEffective: March 14, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7.5. Digital Advertising Gross Revenues Tax (Refs & Annos)
Subtitle 3. Tax Payment (Refs & Annos)
Effective: March 14, 2021
MD Code, Tax - General, § 7.5-301
§ 7.5-301. Payment
In general
(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.
Estimated tax
(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.

Credits

Added by Acts 2021, c. 37, § 2, eff. March 14, 2021.
MD Code, Tax - General, § 7.5-301, MD TAX GENERAL § 7.5-301
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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