{"data":{"id":"us-md/md.-code-tax-general-6-301","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 6–301","heading":"","body":"A 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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=6-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e584b971a53daffaa39b0f3bac3e99e6826e8cd8f85a5eb8cd77e214a7c7de94","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-6-202","next":"us-md/md.-code-tax-general-7-101"},"notice":"GroundRules: Original legal text. Not legal advice."}