§ 6–201
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 6-201 (2026)
Title 6. Boxing and Wrestling Tax
Subtitle 2. Returns
§ 6–201LinkCopy Citation
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.