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Current as of January 01, 2025 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - Maryland Code, Tax-General § 6-201 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-6-201/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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