Maryland Statutes
Tax - General
Title 6 - Boxing and Wrestling Tax

Subtitle 1 - Definitions; General Provisions

Section 6-101 - Definitions - (a) In this title the following words have the meanings...

Section 6-102 - Imposition of Tax - Except as provided in § 6-103 of this subtitle, a...

Section 6-103 - Exemptions - The boxing and wrestling tax does not apply to: (1)...

Section 6-104 - Tax Rates - (a) The boxing and wrestling tax rate is: (1) except...

Subtitle 2 - Returns

Section 6-201 - Required - A person shall complete, under oath, and file with the...

Section 6-202 - Records - (a) Each person who has gross receipts subject to the...

Subtitle 3 - Tax Payment

Section 6-301 - Required - A person who has gross receipts subject to the boxing...