# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 12 — Digital Advertising Tax

### Chapter 01 — General Regulations

#### Regulation .06 Digital Advertising Gross Revenues Declaration of Estimated Tax.

*COMAR 03.12.01.06*

Each person that reasonably expects estimated digital advertising gross revenues tax for a calendar year to exceed $1,000,000 shall file a declaration of estimated digital advertising gross revenues tax in the form and manner prescribed by the Comptroller.