Legislation - HB0546

Title: Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
Sponsored by: Delegate Feldmark
Status: In the House - Hearing 2/06 at 1:00 p.m.
Analysis

Synopsis

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.

Committees

Original:: Ways and Means

Details

Introduced in a prior session as: HB1067 Session: 2024 Regular Session

Bill File Type: Regular

Effective Date(s): January 1, 2026

History

Legislation History
Chamber House Calendar Date 1/22/2025 Legislative Date 1/22/2025 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/22/2025 Legislative Date 1/22/2025 Action Hearing 2/06 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	1/22/2025	1/22/2025	First Reading Ways and Means
House	1/22/2025	1/22/2025	Hearing 2/06 at 1:00 p.m.
			Text - First - Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

File Code

Subjects

Statutes