# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 12 — Digital Advertising Tax

### Chapter 01 — General Regulations

#### Regulation .04 Computation of Digital Advertising Gross Revenues Tax in Year of a Rate Change.

*COMAR 03.12.01.04*

Unless an act that changes the digital advertising gross revenues tax rate provides otherwise, if the rate changes on a date other than January 1, a person shall compute the digital advertising gross revenues tax using the tax rate that applies to each part of the year.