We have recently learned from taxpayers that filed refund claims of the Maryland Digital Advertising Tax (DAT) that the Maryland Comptroller is issuing responses entitled “Request Received Does Not Constitute a Refund Claim.”  The Comptroller’s notices state that it rejects refund claims if they do not “disclose[ ] sufficient information about the taxpayer’s annual gross revenues derived from digital advertising services and the Maryland apportionment of those revenues to allow computation of the tax.” Taxpayers that receive a “rejection” notice should consider whether to refile another refund claim to address the Comptroller’s claim that its first claim is defective. The statute of limitations to file a refund claim is three years.