- (1) on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the boxing and wrestling 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.
A person shall complete, under oath, and file with the Comptroller the boxing and wrestling tax return:
Added by Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.