1. A. An operator shall retain 85 percent of its fantasy competition proceeds and pay the remaining 15 percent to the Commission.

2. B. A fantasy competition operator shall submit its 15 percent share of proceeds and tax return to the Commission quarterly:

   1. (1) No later than the 15th day of the month that follow the end of each quarter;
   2. (2) For the tax return, by email as designated by the Commission; and
   3. (3) For the tax, by wire transfer.
3. C. If an operator fails to submit its quarterly tax and a properly completed tax return to the Commission by the end of the month following the end of a quarter, the Commission may suspend the operator’s registration.
4. D. If the Commission suspends an operator’s registration under §C of this regulation, the Commission may lift the suspension after the operator submits the tax return and the tax payment.

Authority: State Government Article, §§9-1D-01, 9-1D-02, 9-1D-03, and 9-1D-05, Annotated Code of Maryland; Ch. 853, Acts of 2018

Effective date:

Regulation .01 amended and recodified from COMAR 36.09.01.11 as an emergency provision effective December 16, 2021 (49:3 Md. R. 137); amended permanently effective May 30, 2022 (49:11 Md. R. 610)

Regulation .01 amended effective July 7, 2025 (52:13 Md. R. 657)

Regulation .02 amended and recodified from COMAR 36.09.01.07 as an emergency provision effective December 16, 2021 (49:3 Md. R. 137); amended permanently effective May 30, 2022 (49:11 Md. R. 610)

Regulation .02 amended effective July 7, 2025 (52:13 Md. R. 657)

Regulation .03 amended and recodified from COMAR 36.09.01.08 as an emergency provision effective December 16, 2021 (49:3 Md. R. 137); amended permanently effective May 30, 2022 (49:11 Md. R. 610)

Regulation .03 amended effective July 7, 2025 (52:13 Md. R. 657)

Regulation .04 amended and recodified from COMAR 36.09.01.13 as an emergency provision effective December 16, 2021 (49:3 Md. R. 137); amended permanently effective May 30, 2022 (49:11 Md. R. 610)

Regulation .04 amended effective July 7, 2025 (52:13 Md. R. 657)

Regulation .05 adopted as an emergency provision effective December 16, 2021 (49:3 Md. R. 137); adopted permanently effective May 30, 2022 (49:11 Md. R. 610)

Regulation .05A, B amended effective July 7, 2025 (52:13 Md. R. 657)

Regulation .05C, D adopted effective July 7, 2025 (52:13 Md. R. 657)

Regulation.06 adopted as an emergency provision effective December 16, 2021 (49:3 Md. R. 137); adopted permanently effective May 30, 2022 (49:11 Md. R. 610)

Regulation .06 amended effective July 7, 2025 (52:13 Md. R. 657)

Regulation .07 recodified from COMAR 36.09.01.14 as an emergency provision effective December 16, 2021 (49:3 Md. R. 137); amended permanently effective May 30, 2022 (49:11 Md. R. 610)

Regulation .07B amended effective July 7, 2025 (52:13 Md. R. 657)