# COMAR Title 31 — Maryland Insurance Administration

## Subtitle 06 — Taxes and Fees

### Chapter 01 — Allocation and Taxation of Premiums

#### Regulation .03 Waiver By Commissioner.

*COMAR 31.06.01.03*

The method of allocation of gross direct premiums set forth above may be altered or waived in whole or in part by the Commissioner upon application by any insurer and a finding by the Commissioner that the proposed method of allocation justly and fairly determines the portion of the premiums derived from, or reasonably attributable to, the insurer's business in this State.