Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

HB 546 establishes a formal appeal process for businesses subject to Maryland's digital advertising gross revenues tax. It amends tax code sections (13-508 and 13-509) to require the Comptroller to allow a 30-day window for businesses to request revisions of tax assessments or file refund claims after receiving a notice. The bill also authorizes the Comptroller or their designee to directly issue correction orders for mistaken assessments, stating the reasons clearly, without requiring a full appeal. These changes apply to assessments made after December 31, 2025, and take effect January 1, 2026.