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§ 11-509. Taxes

West's Annotated Code of MarylandBusiness RegulationEffective: April 10, 2012

West's Annotated Code of Maryland
Business Regulation (Refs & Annos)
Title 11. Horse Racing (Refs & Annos)
Subtitle 5. Thoroughbred Racing (Refs & Annos)
Part II. Mile Thoroughbred Racing (Refs & Annos)
Effective: April 10, 2012
MD Code, Business Regulation, § 11-509
§ 11-509. Taxes
(a) A licensee shall pay to the Commission within 10 days after each racing day the State tax imposed in this subtitle on the handle for that racing day.
(b) A licensee or an agent of the licensee shall submit with the daily tax payment a statement under oath of the handle for that day.
(c) The Commission shall pay promptly to the Comptroller all taxes collected under this section.

Credits

Added by Acts 1992, c. 4, § 2. Amended by Acts 2008, c. 22, § 1, eff. July 1, 2008; Acts 2012, c. 130, § 1, eff. April 10, 2012.
FormerlyArt. 78B, § 14.
MD Code, Business Regulation, § 11-509, MD BUS REG § 11-509
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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