Maryland Comptroller Peter Franchot has taken the lead in proposing regulations for daily fantasy sports in Maryland with the rules mainly aimed at providing consumer protections. In making the DFS announcement July 14, Franchot also noted Maryland daily fantasy sports contests winners should be notified by DFS companies to pay the appropriate taxes to the state.
When Maryland passed a law in 2012 making fantasy sports for money legal, the Comptroller's office was given the authority to promulgate regulations applying to fantasy sports.
When that 2012 law was passed, the predominant version of fantasy sports was what is often referred to as traditional fantasy sports, which are season-long contests in which participants draft a team of real-world athletes and manage those rosters through the full season.