Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

Maryland digital ad tax reviews and corrections

Beginning January 1, 2026, these rules cover Maryland digital advertising gross revenues tax assessments made after December 31, 2025. If a taxpayer ignores a notice demanding a return, the Comptroller must estimate revenues using the best available information and assess tax. Assessed people and government units have 30 days after the assessment notice is mailed to request review. They can instead claim a refund within that deadline if they have paid the assessment. The Comptroller must hold an informal hearing and mail a final decision, and can assess additional tax, penalties, and interest. Missing the deadline makes the assessment final under this review process. Even after a missed deadline, the Comptroller can lower or cancel an incorrect assessment, but correction is not guaranteed. A correction order must explain its reasons; neither the order nor a refusal to correct can be appealed.