Md. Code, Tax - General § 6-201

This is the official text of Md. Code, Tax - General § 6-201, part of Maryland’s Code, Tax - General — governs state taxation.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

§6–201.

Official statutory text

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.

Status: in_force · Read it on the official government site

Need a lawyer in Maryland?

Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.