1. A. A sports wagering licensee shall prepare and timely file IRS Form W-2G, Certain Gambling Winnings, in accordance with IRS rules and regulations.

2. B. A sports wagering licensee shall pay a sports wager payout of $50,000 or more:

   1. (1) By cash or check; or
   2. (2) On the request of a bettor, any combination of cash, sports wagering ticket or voucher, check, or other method of payment approved by the Commission.
3. C. A sports wagering licensee shall develop procedures to obtain personal identifying information from any individual who places any single wager in an amount of $10,000 or greater on a sporting event while physically present in a facility.

4. D. To ensure compliance with §C of this regulation, a sports wagering licensee shall, prior to accepting any sports wager in excess of $3,000 or making a payout in excess of $3,000 on a winning sports wager:

   1. (1) Create a bettor identification file and identify the bettor;
   2. (2) Obtain and record the bettor’s Social Security number in the bettor identification file; and

   3. (3) Record, on a log, the following information:

      1. (a) Date of the wager or payout;
      2. (b) Name of the bettor;
      3. (c) Name and signature of the sports wagering employee authorizing the acceptance of the wager; and
      4. (d) Name and signature of the sports wagering employee identifying the bettor and generating the sports wagering ticket or making the payout.
5. E. A sports wagering licensee shall monitor for and report all suspicious activity related to sports wagering transactions.

Authority: Education Article §§ 10-101 and 26-801; State Government Article, §§ 9-1A- 02, 9-1A- 04, 9-1A- 33, 9-1E-01—9-1E-15; Annotated Code of Maryland

Effective date:

Regulations .01— .44 adopted as an emergency provision effective August 5, 2021 (48:18 Md. R. 690); adopted permanently effective January 13, 2022 (49:1 Md. R. 16)

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

Regulation .06P amended effective November 14, 2022 (49:23 Md. R. 997)

Regulation .20F 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 .29B amended effective May 25, 2026 (53:10 Md. R. 459)

Regulation .29D, E, F adopted effective May 25, 2026 (53:10 Md. R. 459)

Regulation .34 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 .34L adopted effective April 27, 2026 (53:8 Md. R, 356)

Regulation .37 amended effective July 7, 2025 (52:13 Md. R. 657)

Regulation .40 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 .40E amended as an emergency provision effective January 26, 2022 (49:5 Md. R. 364); amended permanently effective July 25, 2022 (49:15 Md. R. 740)

Regulation .40B amended effective July 7, 2025 (52:13 Md. R. 657)

Regulation .41 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 .41E adopted effective May 25, 2026 (53:10 Md. R. 459)

Regulation .45 adopted effective July 7, 2025 (52:13 Md. R. 657)