Md. Code, Tax - General § 6-201

Md. Code, Tax - General § 6-201
in effect
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A person shall complete, under oath, and file with the Comptroller the boxing and wrestling tax return: (1) on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the boxing and wrestling tax; and (2) for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the person has no gross receipts subject to the tax.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=6-201&enactments=falseFetched: 10/17/2026