Maryland Statutes
§ 6-102
Maryland § 6-102
This text of Maryland § 6-102 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 § 6-102 (2026).
Text
Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:
(1)a charge for admission to a boxing or wrestling contest in the State; and
(2)a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.
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Bluebook (online)
Maryland § 6-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/6-102.