WILLIAM DONALD SCHAEFER, Governor                            Ch. 692

(3) THE CORPORATION MAY USE THE NAME MARYLAND SMALL
BUSINESS DEVELOPMENT FINANCING AGENCY, MSBDFA, INC. OR ANY CLOSE
APPROXIMATION OF THAT NAME.

SECTION 2. AND BE IT FURTHER ENACTED. That this Act shall take effect
July 1, 1994.

Approved May 26, 1994.

AN ACT concerning

CHAPTER 692
(House Bill 1584)

Boxing and Wrestling Tax

FOR the purpose of transferring the administration of the boxing and wrestling tax from
the State Athletic Commission of the Department of Licensing and Regulation to
the Office of the Comptroller; directing the Comptroller to administer certain laws;
providing for distribution of boxing and wrestling revenue to the General Fund of
the State; eliminating a definition: clarifying an exemption from the boxing and
wrestling tax; providing for the completion and filing with the Comptroller of a
boxing and wrestling tax return; providing for the keeping and preserving of certain
records; providing for the assessment of the boxing and wrestling tax when certain
records are not kept; authorizing the Comptroller to require a bond as security for
the boxing and wrestling tax; subjecting certain acts and omissions regarding the
boxing and wrestling tax to the criminal provisions; providing penalties for certain
criminal acts: repealing a "sunset" provision; repealing obsolete provisions; and
generally relating to the boxing and wrestling tax.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 2-102, 6-101, 6-103, 13-10.1 (c), 13-403, 13-825, 13-826, 13-1001, 13-1003,

13-1005, 13-1008, 13-1023, 13-1024, and 13-1102
Annotated Code of Maryland
(1988 Volume and 1993 Supplement)

BY repealing

Article - Tax - General

Section 2-401, 6-201, 6-401, 6-402, 6-403, 6-501, and 13-404

Annotated Code of Maryland

(1988 Volume and 1993 Supplement)

BY adding to

Article - Tax - General

Section 2-401, 2-402, 6-201. and 6-202

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