# 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.

---

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