Maryland § 4-201

Maryland Statutes

§ 4-201

Maryland § 4-201

Article gtgTax - General

Title4

This text of Maryland § 4-201 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Md. Code Ann., Tax - General § 4-201 (2026).

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.

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(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.

Nearby Sections

8

§ 4-101

§ 4-102

§ 4-103

§ 4-104

§ 4-105

§ 4-201

§ 4-202

§ 4-301

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Bluebook (online)

Maryland § 4-201, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/4-201.