# Tax - General (GTG)

## Title 6. Boxing and Wrestling Tax

### Subtitle 2. Returns

#### Section 6-201

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.

---

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