Current through Register Vol. 51, No. 17, August 23, 2024
Section 03.12.01.05 - Digital Advertising Gross Revenues Tax returns and DeclarationsA. Each person required under Tax-General Article, Title 7.5, Annotated Code of Maryland, to file a digital advertising gross revenues tax return or estimated digital advertising gross revenues tax declaration or return shall file a return or declaration with the Comptroller, whether or not:(1) The person owes digital advertising gross revenues tax; or(2) The Comptroller sends the person a form or otherwise requests that the return or declaration be filed.B. Each digital advertising gross revenues tax return and estimated digital advertising gross revenues tax declaration and return shall be:(1) Signed in the same manner required for the signing of a federal return under §§6061-6064 of the Internal Revenue Code; andC. To properly identify persons listed in a return or other document, a person shall include in the document the taxpayer identification, Federal Employer Identification, or other identifying number that the Comptroller requires:(1) Of the person required to file the return or document; and(2) Of the person on whose behalf the return or document is filed.D. Each person required to file a digital advertising gross revenues return or estimated digital advertising gross revenues tax declaration or return shall: (1) Comply with the regulations of the Comptroller;(2) Keep the records that the Comptroller requires; and(3) Attach to a digital advertising gross revenues return or otherwise file with the Comptroller any records or statements that the Comptroller requires.E. The Comptroller shall provide that a digital advertising gross revenues tax return may be completed using whole dollar amounts instead of expressing amounts in exact dollars and cents by: (1) Disregarding a fractional part of a dollar less than 50 cents; and(2) Increasing to a dollar a fractional part of a dollar of at least 50 cents.Md. Code Regs. 03.12.01.05
Regulation .05 amended effective 48:25 Md. R.1071-1098, eff. 12/13/2021