2013 Maryland Code
INSURANCE
§ 6-101 - Scope of subtitle [Subject to amendment effective June 30, 2018; amended version follows this section]

§6-101. IN EFFECT

(a) 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;

(6) a credit indemnity company; and

(7) the Injured Workers’ Insurance Fund.

(b) 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; or

(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.

6-101. ** TAKES EFFECT OCTOBER 1, 2013 PER CHAPTER 570 OF 2012 **

(a) 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) 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; or

(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.

§ 6-101 - Scope of subtitle (Amendment effective June 30, 2018.)

(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; or

(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.

§ 6-101 - Scope of subtitle [Amendment subject to abrogation]

(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;

(6) a credit indemnity company; and

(7) the Injured Workers' Insurance Fund.

(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.

§ 6-101 - Scope of subtitle (Abrogation of amendment effective June 30, 2018.)

(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;

(6) a credit indemnity company; and

(7) the Injured Workers' Insurance Fund.

(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; or

(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.