§ 6–103
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 6-103 (2026)
Title 6. Boxing and Wrestling Tax
Subtitle 1. Definitions; General Provisions
§ 6–103LinkCopy Citation
The boxing and wrestling tax does not apply to:
(1)
an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or
(2)
an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men’s Christian Association.