Maryland Code, TAX – GENERAL 4-201
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Terms Used In Maryland Code, TAX - GENERAL 4-201
- including: means includes or including by way of illustration and not by way of limitation. See
- Oath: A promise to tell the truth.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
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.