Section 4-201 – Return Required

    A person shall complete, under oath, and file with the Comptroller the admissions and amusement tax return:         (1)    on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the admissions and amusement tax; and         (2)    for other periods and on other dates that the Comptroller […]

Section 4-202 – Records

    (a)    Each person who has gross receipts subject to the admissions and amusement tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation.     (b)    The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination […]