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

## Subtitle 09 — Online Fantasy Competition

### Chapter 04 — Financial Standards

#### Regulation .07 Tax Laws and Disclosures.

*COMAR 36.09.04.07*

A. A fantasy competition operator shall comply with all applicable tax laws and regulations.

B. A fantasy competition operator shall provide a player with notice of State and federal tax reporting and withholding requirements:

  (1) Before a fantasy competition begins; and

  (2) When a player receives winnings in excess of $600.