Maryland Statutes
Subtitle 2 - Returns
Section 7.5-202 - Recordkeeping Requirements for Person Required to File Return

A person required to file a return under § 7.5–201 of this subtitle shall maintain records of digital advertising services provided in the State and the basis for the calculation of the digital advertising gross revenues tax owed.

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Structure Maryland Statutes

Maryland Statutes

Tax - General

Title 7.5 - Digital Advertising Gross Revenues Tax

Subtitle 2 - Returns

Section 7.5-201 - Persons Required to File Returns -- Filing Declaration of Estimated Tax -- Quarterly Estimated Tax Returns -- Additional Information for Comptroller

Section 7.5-202 - Recordkeeping Requirements for Person Required to File Return