MD SB605

Persons subject to 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 must hold an informal hearing on digital advertising tax appeals and mail a notice of final determination; failure to submit a timely application makes the assessment final

The Comptroller or designee may issue an order to decrease or abate an erroneous digital advertising tax assessment even if the taxpayer missed the filing deadline for revision or refund

Correction orders must clearly state the reasons for decreasing or abating the assessment, and both the Comptroller's orders and refusals to enter orders are final and not subject to appeal

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