§ 6-201
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/md/tax-general/6-201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§6–201.
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.