(a) A licensee shall pay to the Commission within 10 days after each racing day the State tax imposed in this subtitle on the handle for that racing day.
(b) A licensee or an agent of the licensee shall submit with the daily tax payment a statement under oath of the handle for that day.
(c) The Commission shall pay promptly to the Comptroller all taxes collected under this section.
Structure Maryland Statutes
Subtitle 5 - Thoroughbred Racing
Part II - Mile Thoroughbred Racing
Section 11-507 - Scope of Part
Section 11-508 - Notice of License and Fees
Section 11-509 - Payment of Taxes
Section 11-510 - Restrictions Concerning Mile Tracks
Section 11-512 - Transfer of Race Meetings
Section 11-513 - Hearing for Increased or Transferred Days
Section 11-514 - Takeout, Specific Wagers, and Winnings
Section 11-515 - Allocation of Takeout
Section 11-515.1 - Amount of Takeout
Section 11-516 - Takeout Allocation if Preakness Is Transferred or Sold
Section 11-518 - Distribution of Open Purses
Section 11-519 - Bowie Race Course Training Center
Section 11-520 - Transfer or Sale of Preakness Stakes
Section 11-521 - Condemnation of Private Thoroughbred Racing-Related Property for Public Use
Section 11-522 - Live Racing of Arabian Breed Horses
Section 11-522.1 - Maryland International Thoroughbred Race at Laurel Park