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§ 6-201. Tax return required

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 2. Returns (Refs & Annos)
MD Code, Tax - General, § 6-201
§ 6-201. Tax return 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.

Credits

Added by Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.
MD Code, Tax - General, § 6-201, MD TAX GENERAL § 6-201
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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