Each person that reasonably expects estimated digital advertising gross revenues tax for a calendar year to exceed $1,000,000 shall file a declaration of estimated digital advertising gross revenues tax in the form and manner prescribed by the Comptroller.

Authority: Tax-General Article, §§2-102, 2-103, and 7.5-102, Annotated Code of Maryland

Effective date: December 13, 2021 (48:25 Md. R. 1079)

Regulation .01B amended effective March 2, 2026 (53:4 Md. R. 183)