{"data":{"id":"us-md/md.-code-tax-general-6-201","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 6–201","heading":"","body":"A person shall complete, under oath, and file with the Comptroller the boxing and wrestling tax return:\n(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\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=6-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"0bee9631348a584987917b2259f559b957e569f71e915534e86416542ae5dccf","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-6-104","next":"us-md/md.-code-tax-general-6-202"},"notice":"GroundRules: Original legal text. Not legal advice."}