Maryland Code § BR-11-509

Section BR-11-509
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(a) A licensee shall pay to the Commission within 10 days after each racing
day the State tax imposed in this subtitle on the handle for that racing day.
(b) A licensee or an agent of the licensee shall submit with the daily tax
payment a statement under oath of the handle for that day.
(c) The Commission shall pay promptly to the Comptroller all taxes
collected under this section.

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