§ 6-103
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/md/tax-general/6-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§6–103.
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.