# COMAR Title 36 — Maryland State Lottery and Gaming Control Agency

## Subtitle 09 — Online Fantasy Competition

### Chapter 04 — Financial Standards

#### Regulation .06 Reports.

*COMAR 36.09.04.06*

For a fantasy competition prize paid that is $600 or greater, the operator shall:

A. Report the prize to the Comptroller of Maryland and the Internal Revenue Service in accordance with applicable tax laws; and.

B. Provide the player a 1099 MISC. tax form.