State Codes and Statutes
Statutes > Maryland > Tax-general > Title-6 > Subtitle-2 > 6-201§ 6-201. Required.
A person shall complete, under oath, and file with the Comptroller the boxing and wrestling tax return:
(1) on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the boxing and wrestling tax; and
(2) for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the person has no gross receipts subject to the tax.
[1994, ch. 692.]
