<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".06" citation="COMAR 36.09.04.06" title_num="36" subtitle_num="09" chapter_num="04" heading="Reports.">
  <text>For a fantasy competition prize paid that is $600 or greater, the operator shall:</text>
  <paragraph num="A.">
    <text>Report the prize to the Comptroller of Maryland and the Internal Revenue Service in accordance with applicable tax laws; and.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Provide the player a 1099 MISC. tax form.</text>
  </paragraph>
</regulation>