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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
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.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.