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2018 Maryland Code
Tax - General
Title 6 - Boxing and Wrestling Tax
Subtitle 1 - Definitions; General Provisions
§ 6-101. Definitions
Universal Citation: MD Tax-Gen Code § 6-101 (2018)
(a) In general. -- In this title the following words have the meanings indicated.
(b) Boxing or wrestling contest. -- "Boxing or wrestling contest" means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match.
(c) Telecast. -- "Telecast" means:
(1) a closed circuit telecast;
(2) a subscription television broadcast; or
(3) a pay-per-view cable or satellite television broadcast.
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