§ 19–727
Statutes in effect as of October 1, 2026.
Md. Code Ann., Health-Gen. § 19-727 (2026)
Title 19. Health Care Facilities
Subtitle 7. Health Maintenance Organizations
§ 19–727LinkCopy Citation
(a)
Except as provided in subsection (b) of this section, a health maintenance organization is not exempted from any State, county, or local taxes solely because of this subtitle.
(b)
(1)
A nonprofit health maintenance organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code is not subject to the insurance premium tax under Title 6, Subtitle 1 of the Insurance Article.
(2)
Premiums received by an insurer under policies that provide health maintenance organization benefits are not subject to the premium tax imposed under Title 6, Subtitle 1 of the Insurance Article to the extent:
(i)
Of the amounts actually paid by the insurer to a nonprofit health maintenance organization that operates only as a health maintenance organization; or
(ii)
The premiums have been paid by that nonprofit health maintenance organization.