# Insurance (GIN)

## Title 6. Taxes and Fees

### Subtitle 3. Retaliation

#### Section 6-304

All taxes imposed by this subtitle that are not paid within 30 days after the Commissioner issues the notice of the amount due are subject to a penalty of 5% and interest at the rate determined under Sec. 13-604 of the Tax - General Article for each month after the date of the notice that the tax was due.

---

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