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Code of Maryland Regulations
Title 03
§ 06
Chapter 03
Md. Code Regs. 03.06.03
Administrative and Procedural Regulations — Sales and Use, and Admissions and Amusement Taxes
Effective Mar 2, 2026
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.01
Owners, Lessors, and Operators of Places Where Amusements Are Conducted.
.02
Records.
.03
Returns.
.04
Refunds of Admissions and Amusement Tax.
.05
Refunds of Sales and Use Tax.
.06
Revocation of Sales and Use Tax Licenses.
.07
Bad Debts.