The Maryland Comptroller has denied refund claims for the 2022 digital advertising gross revenues (DAGR) tax. The denial notices are dated on or around Oct. 11 and were sent via certified mail some two weeks ago. These notices require immediate action, arguing that taxpayers failed to demonstrate that tax was overpaid and, regardless of whether a hearing was requested before a final determination by the Comptroller, instruct taxpayers that they “must appeal in writing within 30 days of the date of this notice” to the Maryland Tax Court. This immediate ticket to the Maryland Tax Court skips the office’s typical Hearings and Appeals Division.
What’s next: The Comptroller is taking the position that taxpayers have just 30 days from Oct. 11 (the date listed on the notices) to file an appeal with the Maryland Tax Court, or their opportunity to obtain a refund will be lost.
