EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0546*
HOUSE BILL 546
Q7 5lr1882
HB 1067/24 – W&M CF SB 605
By: Delegate Feldmark
Introduced and read first time: January 22, 2025
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 1, 2025
CHAPTER ______
AN ACT concerning 1
Digital Advertising Gross Revenues Tax – Assessments – Appeals and 2
Corrections 3
FOR the purpose of establishing a certain appeal process for persons who are subject to the 4
digital advertising gross revenues tax and receive a notice of assessment from the 5
Comptroller; authorizing the Comptroller or the Comptroller’s designee to issue an 6
order to correct an erroneous assessment of the digital advertising gross revenues 7
tax, subject to certain conditions; and generally relating to the digital advertising 8
gross revenues tax. 9
BY repealing and reenacting, without amendments, 10
Article – Tax – General 11
Section 13–402(a)(6) 12
Annotated Code of Maryland 13
(2022 Replacement Volume and 2024 Supplement) 14
BY repealing and reenacting, with amendments, 15
Article – Tax – General 16
Section 13–508 and 13–509 17
Annotated Code of Maryland 18
(2022 Replacement Volume and 2024 Supplement) 19
SECTION 1. BE IT ENACT ED BY THE GENERAL ASSEMBLY OF MARYLAND, 20
That the Laws of Maryland read as follows: 21
2 HOUSE BILL 546
Article – Tax – General 1
13–402. 2
(a) If a notice and demand for a return is made under § 13–303 of this title and 3
the person or governmental unit fails to file the return, the tax collector shall: 4
(6) for digital advertising gross revenues tax: 5
(i) estimate gross revenues from the best information in possession 6
of the tax collector; and 7
(ii) assess the tax due on the estimated assessable base. 8
13–508. 9
(a) Within 30 days after the date on which a notice of assessment of the 10
admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, DIGITAL 11
ADVERTISING GROSS RE VENUES TAX, income tax, motor carrier tax, motor fuel tax, 12
public service company franchise tax, financial institution franchise tax, sales and use tax, 13
or tobacco tax is mailed, a person or governmental unit against which the assessment is 14
made may submit to the tax collector: 15
(1) an application for revision of the assessment; or 16
(2) except for the public service company franchise tax, if the assessment 17
is paid, a claim for refund. 18
(b) If a person or governmental unit fails to submit an application for revision or 19
claim for refund within the time allowed in subsection (a) of this section, the assessment 20
becomes final. 21
(c) The Comptroller or an employee of the Comptroller’s office expressly 22
designated by the Comptroller promptly: 23
(1) (i) shall hold an informal hearing on a person’s or governmental 24
unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 25
DIGITAL ADVERTISING GROSS REVENUES TAX , income tax, motor carrier tax, motor fuel 26
tax, sales and use tax, or tobacco tax application for revision or claim for refund under 27
subsection (a) of this section; and 28
(ii) after the hearing: 29
1. shall act on the application for revision; and 30
2. may assess any additional tax, penalty, and interest due; 31
and 32 HOUSE BILL 546 3
(2) shall mail to the person or governmental unit a notice of final 1
determination. 2
(d) The Department promptly: 3
(1) (i) shall act on a person’s public service company franchise tax or 4
financial institution franchise tax application for revision under subsection (a) of this 5
section; or 6
(ii) 1. shall hold an informal hearing after giving reasonable 7
notice to the person; and 8
2. after the hearing: 9
A. shall act on the application for revision; and 10
B. may assess any additional tax, penalty, and interest due; 11
and 12
(2) shall mail to the person a notice of final determination. 13
13–509. 14
(a) Notwithstanding a person’s failure to file a timely application for revision or 15
claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage 16
tax, boxing and wrestling tax, DIGITAL ADVERTISING GROSS REVENUES TAX , income 17
tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax under § 13–508(a) 18
of this subtitle, the Comptroller or the Comptroller’s designee may issue an order 19
decreasing or abating an assessment to correct an erroneous assessment. 20
(b) If action is taken under subsection (a) of this section, the order shall state 21
clearly the reasons for decreasing or abating the assessment. 22
(c) Any order issued by the Comptroller under subsection (a) of this section shall 23
be final and not subject to appeal. 24
(d) The Comptroller’s refusal to enter an order under subsection (a) of this section 25
shall be final and not subject to appeal. 26
SECTION 2. AND BE IT FURTHER ENACT ED, That this Act shall take effect 27
January 1, 2026, and shall be applicable to assessments of the digital advertising gross 28
revenues tax made after December 31, 2025. 29