Md. Code, Tax - General § 7.5-301

in effect

§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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=7.5-301&enactments=falseFetched: 10/17/2026