The MLGCA regulates fantasy competitions under the authority of State Government Article, §9–1D–01, Annotated Code of Maryland.
Regulations are found in COMAR Title 36, Subtitle 9.
Among the competitions that are subject to these regulations are online simulated games and contests. Regulations require that prize values in these competitions are established and announced in advance, and that the outcomes reflect the skill of the participants.
Operators of these competitions are required to notify the Maryland Lottery and Gaming Control Commission that they are qualified to do business in the state. They must also comply with consumer protection measures and financial auditing and tax law requirements outlined in COMAR Title 36, Subtitle 9.
In accordance with tax laws, prize payouts larger than $600 for fantasy competitions covered by COMAR Title 36, Subtitle 9 will be reported to the Comptroller of Maryland and the Internal Revenue Service.