§7.5–301.

    (a)    Except as provided in subsection (b) of this section, each person required to file a return under § 7.5–201 of this title shall pay the digital advertising gross revenues tax with the return that covers the period for which the tax is due.

    (b)    A person required to file estimated digital advertising gross revenues tax returns under § 7.5–201(b) of this title shall pay:

        (1)    at least 25% of the estimated digital advertising gross revenues tax shown on the declaration or amended declaration for a taxable year:

            (i)    with the declaration or amended declaration that covers the year; and

            (ii)    with each quarterly return for that year; and

        (2)    any unpaid digital advertising gross revenues tax for the year shown on the person’s return that covers that year with the return.