{"data":{"id":"us-md/md.-code-tax-general-7.5-301","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7.5–301","heading":"","body":"(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.\n(b) A person required to file estimated digital advertising gross revenues tax returns under § 7.5–201(b) of this title shall pay:\n(1) at least 25% of the estimated digital advertising gross revenues tax shown on the declaration or amended declaration for a taxable year:\n(i) with the declaration or amended declaration that covers the year; and\n(ii) with each quarterly return for that year; and\n(2) any unpaid digital advertising gross revenues tax for the year shown on the person’s return that covers that year with the return.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7.5-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"7fec9a3f738fb6626af36d53260aacdcca1d5bb05603bea616568546cf38c6cb","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7.5-202","next":"us-md/md.-code-tax-general-8-101"},"notice":"GroundRules: Original legal text. Not legal advice."}