Ch. 2

LAWS OF MARYLAND

(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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
405(a).

In the introductory language of this section, the duty
to "complete" the return is added as a general
reference to § 2-104 of this article, which requires
the Comptroller to design appropriate forms. See the
revisor's note to that section.

Also in the introductory language of this section, the
former words "firm or corporation" are deleted as
included in the defined term "person".

In items (1) and (2) of this section, respectively,
the references to "the month that follows the month in
which the person has gross receipts subject to the ...
tax" and to "periods in which the person has no gross
receipts ..." are substituted. for the former
requirement that a "person ... subject to the taxes"
file a return "each month" and the former power of the
Comptroller "who may ... require such returns to be
made for other periods". Pursuant to the former
power, the Comptroller has allowed, e.g., quarterly
returns from new businesses or other persons with
sporadic tax liability, for whom monthly returns would
be burdensome and unnecessary. However, the
Comptroller has also construed the former requirement
and power to mandate that a person who files monthly
returns continue to do so even in months in which the
person has no tax liability. Under this revision, the
construction would continue only if the Comptroller
adopts appropriate regulations since the construction
is predicated on the power that the Comptroller may
exercise "by regulation".

In item (1) of this section, the reference to "gross
receipts" being subject to tax is added for
consistency with § 4-103 of this title.

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "Person" §§ 1-101 and 4-101

4-202. RECORDS.

(A) IN GENERAL.

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