Section 6-301 - Required.
§ 6-301. Required.
A person who has gross receipts subject to the boxing and wrestling tax shall pay the tax on those gross receipts with the return that covers those receipts.
[An. Code 1957, art. 56, §§ 114, 114A; 1988, ch. 2, § 1; 1993, ch. 5, § 7.]