Section 6-101 - Scope of subtitle. - Maryland Statutes

§ 6-101. Scope of subtitle.
 

(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. 
 

[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.]