Maryland Insurance Section 15-1202

      (a)      This subtitle applies only to a health benefit plan that:

            (1)      covers eligible employees of small employers in the State; and

            (2)      is issued or renewed on or after July 1, 1994, if:

                  (i)      any part of the premium or benefits is paid by or on behalf of the small employer;

                  (ii)      any eligible employee or dependent is reimbursed, through wage adjustments or otherwise, by or on behalf of the small employer for any part of the premium;

                  (iii)      the health benefit plan is treated by the employer or any eligible employee or dependent as part of a plan or program under the United States Internal Revenue Code, 26 U.S.C. § 106, § 125, or § 162; or

                  (iv)      the small employer allows eligible employees to pay for the health benefit plan through payroll deductions.

      (b)      A carrier is subject to the requirements of § 15-1403 of this title in connection with health benefit plans issued under this subtitle.