COMAR 03.12.01.05 — § 5 Digital Advertising Gross Revenues Tax returns and Declarations.

.05 Digital Advertising Gross Revenues Tax returns and Declarations.
A.
Each person required under
Tax-General Article, Title 7.5, Annotated Code of Maryland
, to file a digital advertising gross revenues tax return or estimated digital advertising gross revenues tax declaration or return shall file a return or declaration with the Comptroller, whether or not:
(1)
The person owes digital advertising gross revenues tax; or
(2)
The Comptroller sends the person a form or otherwise requests that the return or declaration be filed.
B.
Each digital advertising gross revenues tax return and estimated digital advertising gross revenues tax declaration and return shall be:
(1)
Signed in the same manner required for the signing of a federal return under §§6061—6064 of the Internal Revenue Code; and
(2)
Made under oath.
C.
To properly identify persons listed in a return or other document, a person shall include in the document the taxpayer identification, Federal Employer Identification, or other identifying number that the Comptroller requires:
(1)
Of the person required to file the return or document; and
(2)
Of the person on whose behalf the return or document is filed.
D.
Each person required to file a digital advertising gross revenues return or estimated digital advertising gross revenues tax declaration or return shall:
(1)
Comply with the regulations of the Comptroller;
(2)
Keep the records that the Comptroller requires; and
(3)
Attach to a digital advertising gross revenues return or otherwise file with the Comptroller any records or statements that the Comptroller requires.
E.
The Comptroller shall provide that a digital advertising gross revenues tax return may be completed using whole dollar amounts instead of expressing amounts in exact dollars and cents by:
(1)
Disregarding a fractional part of a dollar less than 50 cents; and
(2)
Increasing to a dollar a fractional part of a dollar of at least 50 cents.