# Tax - General (GTG)

## Title 6. Boxing and Wrestling Tax

### Subtitle 3. Tax Payment

#### Section 6-301

A person who has gross receipts subject to the boxing and wrestling tax shall pay the tax on those gross receipts with the return that covers those receipts.

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