§ 7.5-301. Payment
West's Annotated Code of MarylandTax-GeneralEffective: March 14, 2021
Effective: March 14, 2021
MD Code, Tax - General, § 7.5-301
§ 7.5-301. Payment
(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:
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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