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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 4-201

§ 4-201

Official textmgaleg.maryland.gov

# (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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In this article (40 sections)
  1. gtg-2-901 · § 2-901
  2. gtg-2-902 · § 2-902
  3. gtg-3-101 · § 3-101
  4. gtg-3-102 · § 3-102
  5. gtg-3-103 · § 3-103
  6. gtg-3-104 · § 3-104
  7. gtg-3-105 · § 3-105
  8. gtg-3-106 · § 3-106
  9. gtg-3-107 · § 3-107
  10. gtg-3-108 · § 3-108
  11. gtg-3-109 · § 3-109
  12. gtg-3-110 · § 3-110
  13. gtg-3-111 · § 3-111
  14. gtg-3-112 · § 3-112
  15. gtg-3-113 · § 3-113
  16. gtg-4-101 · § 4-101
  17. gtg-4-102 · § 4-102
  18. gtg-4-103 · § 4-103
  19. gtg-4-104 · § 4-104
  20. gtg-4-105 · § 4-105
  21. gtg-4-201 · § 4-201
  22. gtg-4-202 · § 4-202
  23. gtg-4-301 · § 4-301
  24. gtg-5-101 · § 5-101
  25. gtg-5-102 · § 5-102
  26. gtg-5-103 · § 5-103
  27. gtg-5-104 · § 5-104
  28. gtg-5-105 · § 5-105
  29. gtg-5-201 · § 5-201
  30. gtg-5-301 · § 5-301
  31. gtg-5-302 · § 5-302
  32. gtg-5-303 · § 5-303
  33. gtg-6-101 · § 6-101
  34. gtg-6-102 · § 6-102
  35. gtg-6-103 · § 6-103
  36. gtg-6-104 · § 6-104
  37. gtg-6-201 · § 6-201
  38. gtg-6-202 · § 6-202
  39. gtg-6-301 · § 6-301
  40. gtg-7-101 · § 7-101
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