Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

SB 605 establishes a formal appeal process for businesses subject to Maryland's digital advertising gross revenues tax when they receive a tax assessment notice from the Comptroller. The bill requires the Comptroller to provide a 30-day window for taxpayers to request a revision of an assessment or claim a refund, and mandates an informal hearing before a final determination is issued. It also authorizes the Comptroller or their designee to issue orders correcting erroneous assessments without further appeal, with the order stating the reasons for the correction. This applies specifically to assessments issued after December 31, 2025, directly affecting digital advertising businesses that pay this tax.