1. A. A tax that is due and payable shall be paid by an applicant or licensee and collected in accordance with State and federal law.

2. B. For a fee or penalty:

   1. (1) The Commission shall issue an invoice or other order to pay; and
   2. (2) An applicant or licensee shall remit payment to the Commission within 30 days after the date of the invoice or order to pay.

3. C. Reconciliation of Proceeds.

   1. (1) In reconciling proceeds as described in this section, a facility operator shall account for video lottery terminal proceeds separately from table game proceeds.
   2. (2) If a facility operator returns to successful players more than the amount of money bet through video lottery terminal or table game play on a gaming day, the facility operator may subtract the difference between the amount bet and the amount returned to players from its proceeds of up to 7 following gaming days.
   3. (3) A facility operator may not subtract losses pursuant to §C(2) of this regulation for more than 7 consecutive gaming days.

Authority: State Government Article, §§9-1A-01, 9-1A-04, 9-1A-13, 9-1A-26, and 9-1A-33, Annotated Code of Maryland

Effective date:

Regulations .01—.04 adopted as an emergency provision effective March 1, 2013 (40:6 Md. R. 470); emergency action expired effective July 20, 2013

Regulations .01—.04 adopted effective adopted effective August 19, 2013 (40:16 Md. R. 1347)

Regulation .01 amended as an emergency provision effective July 10, 2017 (44:16 Md. R. 807); amended permanently effective September 11, 2017 (44:18 Md. R. 867)

Regulation .02B amended as an emergency provision effective July 10, 2017 (44:16 Md. R. 807); amended permanently effective September 11, 2017 (44:18 Md. R. 867)

Regulation .02B amended as an emergency provision effective December 12, 2023 (50:26 Md. R. 1130); amended permanently effective May 27, 2024 (51:10 Md. R. 529)

Regulation .03C adopted as an emergency provision effective July 10, 2017 (44:16 Md. R. 807); amended permanently effective September 11, 2017 (44:18 Md. R. 867)

Regulation .03C amended effective August 13, 2018 (45:16 Md. R. 776)

Regulation .04B amended effective January 7, 2016 (42:26 Md. R. 1597)

Regulation .04B, D amended as an emergency provision effective December 12, 2023 (50:26 Md. R. 1130); amended permanently effective May 27, 2024 (51:10 Md. R. 529)