§ 6–301
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 6-301 (2026)
Title 6. Boxing and Wrestling Tax
Subtitle 3. Tax Payment
§ 6–301LinkCopy Citation
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.