Md. Code, Tax - General § 6-301
Md. Code, Tax - General § 6-301
in effectA person who has gross receipts subject to the boxing and wrestling tax shall pay the tax on those gross receipts with the return that covers those receipts.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=6-301&enactments=falseFetched: 10/17/2026
