# COMAR Title 31 — Maryland Insurance Administration

## Subtitle 06 — Taxes and Fees

### Chapter 02 — Retaliatory Tax

#### Regulation .04 Domicile.

*COMAR 31.06.02.04*

For the purposes of this chapter, the domicile of an insurer formed under the Laws of Canada or a province of Canada shall be deemed to be that of the province in which its head office is situated. All other alien insurers shall be deemed to be domiciled in that state in which is located its principal place of business in the United States.