Chapter 03.06.03 - Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes

  1. § 03.06.03.01 - Owners, Lessors, and Operators of Places Where Amusements Are Conducted
  2. § 03.06.03.02 - Records
  3. § 03.06.03.03 - Returns
  4. § 03.06.03.04 - Refunds of Admissions and Amusement Tax
  5. § 03.06.03.05 - Refunds of Sales and Use Tax
  6. § 03.06.03.06 - Revocation of Sales and Use Tax Licenses
  7. § 03.06.03.07 - Bad Debts

Notes

Effective date: January 1, 1990 (16:25 Md. R. 2709)
Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341)
Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329)
Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22)
Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22)
Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341)
Regulation .05B amended effective August 31, 1992 (19:17 Md. R. 1606)
Regulation .06 repealed and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)
Regulations .07 and .08 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Regulation .09 recodified to be Regulation .07 effective August 20, 1990 (17:16 Md. R. 1990)
Regulations .08 and .09 adopted effective December 9, 1991 (18:24 Md. R. 2641)
Regulations .08 and .09 repealed effective January 14, 1999 (26:1 Md. R. 22)
Regulation .02 and .03 amended effective August 21, 2023 (50:16 Md. R. 725)

Authority: Tax-General Article, §§2-102, 2-103, 11-104, and 11-245, Annotated Code of Maryland

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