Md. Code Regs. 36.09.04.07

Current through Register Vol. 51, No. 22, November 1, 2024

Section 36.09.04.07 - Tax Laws and Disclosures

A. A fantasy competition operator shall comply with all applicable tax laws and regulations.

B. A fantasy competition operator shall disclose tax reporting and withholding requirements to fantasy competition players before the fantasy competition begins and again at the time of award of any prize in excess of $600.

Regulation .07 recodified and amended from 36.01.01.14 effective 49:3 Md. R.137, eff. 12/16/2021; recodified from 36.09.01.14 effective 49:11 Md. R. 610, eff. 5/30/2022