Bill > SB605

This bill establishes a formal process for appealing digital advertising gross revenues tax assessments in Maryland. Specifically, it allows businesses that receive a tax assessment from the Comptroller to submit an application for revision within 30 days of the assessment notice being mailed. If a business fails to submit an application within this timeframe, the assessment becomes final. The bill also provides the Comptroller with the authority to hold informal hearings on these applications, during which they can review the assessment, potentially adjust the tax amount, and issue a final determination notice. Additionally, even if a business misses the initial 30-day window for appeal, the Comptroller retains the power to issue an order to decrease or abate an assessment if it is determined to be erroneous, though such an order would be final and not subject to further appeal. The provisions of this bill will become effective on January 1, 2026, and will apply to digital advertising gross revenues tax assessments made after December 31, 2025.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0605?ys=2025RS