# Insurance (GIN)

## Title 6. Taxes and Fees

### Subtitle 3. Retaliation

#### Section 6-302

For purposes of this subtitle, the domicile of an alien insurer is:

(1) for an alien insurer formed under the laws of Canada or a province of Canada, the province in which its head office is located; and

(2) for any other alien insurer, the state in which its principal place of business in the United States is located.

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