MD HB546

Persons assessed for Maryland's digital advertising gross revenues tax may submit an application for revision or claim for refund within 30 days of receiving a notice of assessment from the Comptroller

The Comptroller or designee must hold an informal hearing on digital advertising tax revision applications and mail a notice of final determination

The Comptroller may issue an order to decrease or abate an erroneous digital advertising tax assessment even if the taxpayer failed to file a timely appeal, but must state reasons for the correction

Any order issued or refusal to issue an order by the Comptroller to correct an erroneous assessment is final and not subject to appeal

Takes effect January 1, 2026, and applies to digital advertising gross revenues tax assessments made after December 31, 2025