Md. Code, Tax - General § 7.5-202
Md. Code, Tax - General § 7.5-202
in effect§7.5–202.
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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=7.5-202&enactments=falseFetched: 10/17/2026
