Section 4-201 - Return required. - Maryland Statutes

§ 4-201. Return required.
 

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. 
 

[An. Code 1957, art. 81, § 405; 1988, ch. 2, § 1; 1992, ch. 225.]