Section 7.5-301 – Payment of Tax With Return — Quarterly Payments by Person Filing Estimated Returns
(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 […]