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: The person owes digital advertising gross revenues tax; or The Comptroller sends the person a form or otherwise requests that the return or declaration be filed. Each digital advertising gross revenues tax return and estimated digital advertising gross revenues tax declaration and return shall be: Signed in the same manner required for the signing of a federal return under §§6061—6064 of the Internal Revenue Code; and Made under oath. 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: Of the person required to file the return or document; and Of the person on whose behalf the return or document is filed. Each person required to file a digital advertising gross revenues return or estimated digital advertising gross revenues tax declaration or return shall: Comply with the regulations of the Comptroller; Keep the records that the Comptroller requires; and Attach to a digital advertising gross revenues return or otherwise file with the Comptroller any records or statements that the Comptroller requires. 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: Disregarding a fractional part of a dollar less than 50 cents; and Increasing to a dollar a fractional part of a dollar of at least 50 cents.