<?xml version='1.0' encoding='utf-8'?>
<section article="gin" article_name="Insurance" number="6-103" title_number="6" title_name="Taxes and Fees" subtitle_number="1" subtitle_name="Taxes">
  <text>The tax rate is:</text>
  <level label="1">
    <text>0% for premiums for annuities; and</text>
  </level>
  <level label="2">
    <text>2% for all other premiums, including:</text>
    <level label="i">
      <text>gross receipts received as a result of capitation payments made to a managed care organization, supplemental payments, and bonus payments; and</text>
    </level>
    <level label="ii">
      <text>subscription charges or other amounts paid to a for-profit health maintenance organization.</text>
    </level>
  </level>
</section>
