Md. Code, Tax-Gen. § 4-201
Md. Code, Tax-Gen. § 4-201
Maryland · Maryland Code, Tax - General · Status: effective
Cite this
- Citation
- Md. Code, Tax-Gen. § 4-201, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789868
- Permanent ID
ys:prov:1789868@1- SHA-256
8787e3adff55f0b33226fc5e3611d927b007b107d0f369ee0d87678531faa6a7
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) A person shall complete, under oath, and file with the Comptroller the admissions and amusement 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 admissions and amusement 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.
(b) For periods beginning after December 31, 2026, a person shall file the admissions and amusement tax return electronically.