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 Unannotated Code of Maryland (Last Updated: May 16, 2014)
 INSURANCE
 TITLE 6. TAXES AND FEES
 SUBTITLE 1. TAXES

§ 6-101. Scope of subtitle[Abrogation of amendment effective June 30, 2018; amended version follows this section]  

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  •    (a) Persons subject to taxation. -- The following persons are subject to taxation under this subtitle:

       (1) a person engaged as principal in the business of writing insurance contracts, surety contracts, guaranty contracts, or annuity contracts;

       (2) a managed care organization authorized by Title 15, Subtitle 1 of the Health - General Article;

       (3) a for-profit health maintenance organization authorized by Title 19, Subtitle 7 of the Health - General Article;

       (4) an attorney in fact for a reciprocal insurer;

       (5) the Maryland Automobile Insurance Fund; and

       (6) a credit indemnity company.

    (b) Persons not subject to taxation. -- The following persons are not subject to taxation under this subtitle:

       (1) a nonprofit health service plan corporation that meets the requirements established under § 14-106 and 14-107 of this article;

       (2) a fraternal benefit society;

       (3) a surplus lines broker, who is subject to taxation in accordance with Title 3, Subtitle 3 of this article;

       (4) an unauthorized insurer, who is subject to taxation in accordance with Title 4, Subtitle 2 of this article;

       (5) the Maryland Health Insurance Plan established under Title 14, Subtitle 5, Part I of this article;

       (6) the Senior Prescription Drug Assistance Program established under Title 14, Subtitle 5, Part II of this article;

       (7) a nonprofit health maintenance organization authorized by Title 19, Subtitle 7 of the Health - General Article that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code; and

       (8) a qualified nonprofit health insurance issuer that is established under § 1322 of the Affordable Care Act.


HISTORY: An. Code 1957, art. 48A, § 60, 631; 1995, ch. 36; ch. 352, § 10; 2000, ch. 565; 2001, ch. 178; 2002, ch. 153, § 6; 2003, ch. 21, § 7; 2004 Sp. Sess., ch. 5, § 1; 2005, ch. 25, § 12; ch. 280, § 4; ch. 444, § 1; 2011, ch. 397, § 1; 2012, ch. 570, § 6; 2013 ch. 159, § 2.