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§ 4-201. Tax return required

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 4. Admissions and Amusement Tax (Refs & Annos)
Subtitle 2. Returns and Records (Refs & Annos)
MD Code, Tax - General, § 4-201
§ 4-201. Tax return required
Currentness
A person shall complete, under oath, and file with the Comptroller the admissions and amusement 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 admissions and amusement 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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 225.
Formerly Art. 81, § 405.
MD Code, Tax - General, § 4-201, MD TAX GENERAL § 4-201
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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