# Insurance (GIN)

## Title 6. Taxes and Fees

### Subtitle 1. Taxes

#### 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; 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 Sec.Sec. 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 Sec. 501(c)(3) of the Internal Revenue Code; and

  (6) the Maryland Automobile Insurance Fund.

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Md. Code Ann., Ins. (as displayed at mgaleg.maryland.gov, October 16, 2026)