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Md. Code Regs. 03.12.01 – General Regulations | Midpage
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Code of Maryland Regulations
Title 03
§ 12
Chapter 01
Md. Code Regs. 03.12.01
General Regulations
Effective Mar 2, 2026
.01
Definitions.
.02
Revenues Derived from Digital Advertising Services in the State.
.03
Revenues Derived from the United States.
.04
Computation of Digital Advertising Gross Revenues Tax in Year of a Rate Change.
.05
Digital Advertising Gross Revenues Tax returns and Declarations.
.06
Digital Advertising Gross Revenues Declaration of Estimated Tax.