Maryland § 7.5-301
Full text of Maryland Maryland Code § 7.5-301, with citation guidance and answers to common questions.
§ 7.5-301.
(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.
(b) A person required to file estimated digital advertising gross revenues tax returns under § 7.5–201(b) of this title shall pay:
(1) at least 25% of the estimated digital advertising gross revenues tax shown on the declaration or amended declaration for a taxable year:
(i) with the declaration or amended declaration that covers the year; and
(ii) with each quarterly return for that year; and
(2) any unpaid digital advertising gross revenues tax for the year shown on the person’s return that covers that year with the return.
Frequently Asked Questions About Maryland § 7.5-301
What does Maryland Code § 7.5-301 cover?
Section 7.5-301 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 7.5-301?
A common citation format is "Maryland Code § 7.5-301" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 7.5-301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.