# Insurance (GIN)

## Title 6. Taxes and Fees

### Subtitle 1. Taxes

#### Section 6-112

(a) Except for a property tax, a county or municipal corporation of the State may not impose a tax on a person subject to taxation under this subtitle.

(b) This section does not exempt shares of stock of a domestic corporation from the property tax and assessment merely because the shares are owned by a person subject to taxation under this subtitle.

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