Maryland Insurance Section 6-101

      (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.