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§ 6-103. Events exempt from tax

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 6. Boxing and Wrestling Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
MD Code, Tax - General, § 6-103
§ 6-103. Events exempt from tax
Currentness
The boxing and wrestling tax does not apply to:
(1) an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or
(2) an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men's Christian Association.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1993, c. 5, § 7; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.
Formerly Art. 56, § 114.
MD Code, Tax - General, § 6-103, MD TAX GENERAL § 6-103
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document