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2021 Maryland Statutes
Tax - General
Title 4 - Admissions and Amusement Tax
Subtitle 2 - Returns and Records
Section 4-201 - Return Required
Universal Citation: MD. Tax - General Code Ann. § 4-201 (2021)
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.
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