Ch. 2

LAWS OF MARYLAND

Defined terms: "Boxing or wrestling contest" § 6-101
"Boxing and wrestling tax" § 1-101
"Commission" § 6-101 "Person" § 1-101

SUBTITLE 4. ADMINISTRATION.

6-401. IN GENERAL,

THE COMMISSION SHALL ADMINISTER THE BOXING AND WRESTLING TAX

LAWS.

REVISOR'S NOTE: This section is new language added to
clarify that the Commission administers the boxing and

wrestling tax laws.

Defined terms: "Boxing and wrestling tax" § 1-101
"Commission" § 6-101

6-402. BOXING AND, WRESTLING TAX REVENUE DISTRIBUTION.

THE COMMISSION SHALL PAY THE BOXING AND WRESTLING TAX
REVENUE, INTEREST, AND PENALTIES INTO THE GENERAL FUND OF THE
STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from, the second sentence of
former Art. 56, § 114.

The specific reference to "tax revenue, interest, and
penalities" is substituted for the general reference, to
"[a]ll moneys collected under this subtitle", for
clarity.

Defined terms: "Boxing and wrestling tax" § 1-101
"Commission" § 6-101

6-403. CERTIFICATIONS FOR PAYMENT OF REFUNDS.

IF A BOXING AND WRESTLING TAX CLAIM FOR REFUND UNDER §
13-901 OF THIS ARTICLE IS ALLOWED, THE COMMISSION SHALL CERTIFY
THE AMOUNT TO THE COMPTROLLER FOR PAYMENT.

REVISOR'S, NOTE: This section is new language derived
without substantive change from former Art. 56, § 114B

(1).

Defined terms: "Boxing and wrestling tax" § 1-101
"Commission" § 6—101 "Comptroller" § 1-101

SUBTITLE 5. MISCELLANEOUS PROVISIONS.

6-501. TERMINATION OF TITLE.

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