Md. Code Regs. 03.12.01.04
Current through Register Vol. 51, No. 18, September 6, 2024
Unless an act that changes the digital advertising gross revenues tax rate provides otherwise, if the rate changes on a date other than January 1, a person shall compute the digital advertising gross revenues tax using the tax rate that applies to each part of the year.
Md. Code Regs. 03.12.01.04