MD SB605 | 2025 | Regular Session
Note: Carry Over of previous HB1067
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 27 2025 - 25% progression
Action: 2025-01-30 - Hearing 2/19 at 1:00 p.m.
Pending: Senate Budget and Taxation Committee
Hearing: Feb 19 @ 1:00 pm Senate Budget and Taxation Hearing
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 27 2025 - 25% progression
Action: 2025-01-30 - Hearing 2/19 at 1:00 p.m.
Pending: Senate Budget and Taxation Committee
Hearing: Feb 19 @ 1:00 pm Senate Budget and Taxation Hearing
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 December 31, 2025.
Title
Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2025-01-30 | Senate | Hearing 2/19 at 1:00 p.m. |
| 2025-01-27 | Senate | First Reading Budget and Taxation |
Same As/Similar To
HB546 (Crossfiled) 2025-01-22 - Hearing 2/06 at 1:00 p.m.
HB1067 (Carry Over) 2024-02-07 - Hearing 2/22 at 1:00 p.m.
HB1067 (Carry Over) 2024-02-07 - Hearing 2/22 at 1:00 p.m.
Subjects
Advertising
Appeals
Assessments
Comptroller
Electronic Commerce
Hearings
Interest
Notices
Revenue and Taxes
Taxes - Miscellaneous
Appeals
Assessments
Comptroller
Electronic Commerce
Hearings
Interest
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/SB0605?ys=2025RS |
| Text | https://mgaleg.maryland.gov/2025RS/bills/sb/sb0605f.pdf |
