Legislation
- Title
- Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections
- Sponsored by
- Delegate Feldmark
- Status
- In the House - Hearing 2/22 at 1:00 p.m.
- Analysis
- Fiscal and Policy Note
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 June 30, 2024.
Committees
- Original:
- Ways and Means Click to view Recorded Media
Committee Testimony
Details
Bill File Type: Regular
Effective Date(s): July 1, 2024
History
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File Code
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Subjects
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Statutes
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(
13-402, 13-508, 13-509 )
Last Updated: 4/15/2024 2:53 PM