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§ 7.5-201. Returns

West's Annotated Code of MarylandTax-GeneralEffective: April 11, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7.5. Digital Advertising Gross Revenues Tax (Refs & Annos)
Subtitle 2. Returns (Refs & Annos)
Effective: April 11, 2023
MD Code, Tax - General, § 7.5-201
§ 7.5-201. Returns
Currentness
Requirement
(a) Each person that, in a calendar year, has annual gross revenues derived from digital advertising services in the State of at least $1,000,000 shall complete, under oath, and file with the Comptroller a return, on or before April 15 of the next year.
Estimated tax
(b)(1) Each person that reasonably expects the person's annual gross revenues derived from digital advertising services in the State to exceed $1,000,000 shall complete, under oath, and file with the Comptroller a declaration of estimated tax, on or before April 15 of that year.
(2) A person required under paragraph (1) of this subsection to file a declaration of estimated tax for a taxable year shall complete and file with the Comptroller a quarterly estimated tax return on or before June 15, September 15, and December 15 of that year.
Attachment
(c) A person required to file a return under this section shall file with the return an attachment that states any information that the Comptroller requires to determine annual gross revenues derived from digital advertising services in the State.

Credits

Added by Acts 2021, c. 37, § 2, eff. March 14, 2021. Amended by Acts 2023, c. 49, § 2, eff. April 11, 2023.
MD Code, Tax - General, § 7.5-201, MD TAX GENERAL § 7.5-201
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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