MD HB1067 | 2024 | Regular Session
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 7 2024 - 25% progression, died in committee
Action: 2024-02-07 - Hearing 2/22 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 7 2024 - 25% progression, died in committee
Action: 2024-02-07 - Hearing 2/22 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Establishing a certain appeal process for persons who are subject to the digital advertising gross revenues tax and receive a notice of assessment from the Comptroller; authorizing the Comptroller or the Comptroller's designee to issue an order to correct an erroneous assessment of the digital advertising gross revenues tax, subject to certain conditions; and applying the Act to assessments of the digital advertising gross revenues tax made after June 30, 2024.
Title
Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2024-02-07 | House | Hearing 2/22 at 1:00 p.m. |
| 2024-02-07 | House | First Reading Ways and Means |
Subjects
Advertising
Appeals
Assessments
Comptroller
Electronic Commerce
Hearings
Notices
Revenue and Taxes
Taxes - Miscellaneous
Appeals
Assessments
Comptroller
Electronic Commerce
Hearings
Notices
Revenue and Taxes
Taxes - Miscellaneous
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 13 | 402 | (n/a) | See Bill Text |
| Tax - General | 13 | 508 | (n/a) | See Bill Text |
| Tax - General | 13 | 509 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1067?ys=2024RS |
| Text | https://mgaleg.maryland.gov/2024RS/bills/hb/hb1067f.pdf |
