Plain Text Law

§ 6–101

Statutes in effect as of October 1, 2026.

Md. Code Ann., Ins. § 6-101 (2026)
Title 6. Taxes and Fees
Subtitle 1. Taxes

§ 6–101Copy Citation

(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; and
(5)
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)
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
(6)
the Maryland Automobile Insurance Fund.