Section 7.5-301 - Tax payment(a) Except as provided in subsection (b) of this section, each person required to file a return under § 7.5-201 of this title shall pay the digital advertising gross revenues tax with the return that covers the period for which the tax is due.(b) A person required to file estimated digital advertising gross revenues tax returns under § 7.5-201(b) of this title shall pay:(1) at least 25% of the estimated digital advertising gross revenues tax shown on the declaration or amended declaration for a taxable year:(i) with the declaration or amended declaration that covers the year; and(ii) with each quarterly return for that year; and(2) any unpaid digital advertising gross revenues tax for the year shown on the person's return that covers that year with the return.Added by 2021 Md. Laws, Ch. 37,Sec. 2, eff. 3/12/2021.