# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 4. Boxing and Wrestling Tax Refunds

#### Section 2-401

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.

#### Section 2-402

After making the distribution required under Sec. 2-401 of this subtitle, the Comptroller shall distribute the remaining boxing and wrestling tax revenue to the General Fund of the State.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)