Title 2. Administration by Comptroller — Subtitle 4. Boxing and Wrestling Tax Refunds
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-401 (2026)
Title 2. Administration by Comptroller
Subtitle 4. Boxing and Wrestling Tax Refunds
§ 2–401LinkCopy Citation
From the boxing and wrestling tax revenue, the Comptroller shall distribute each quarter the amount necessary to administer the boxing and wrestling tax laws in the previous quarter to an administrative cost account.
Md. Code Ann., Tax-Gen. § 2-402 (2026)
Title 2. Administration by Comptroller
Subtitle 4. Boxing and Wrestling Tax Refunds
§ 2–402LinkCopy Citation
After making the distribution required under § 2-401 of this subtitle, the Comptroller shall distribute the remaining boxing and wrestling tax revenue to the General Fund of the State.