# COMAR Title 31 — Maryland Insurance Administration

## Subtitle 06 — Taxes and Fees

### Chapter 04 — Premium Tax — Required Filings, Payments, Penalties, and Interest

#### Regulation .01 Scope.

*COMAR 31.06.04.01*

This chapter applies to any person who is subject to the taxation of premiums in the State under Insurance Article, §§6-101 and 6-102.1, Annotated Code of Maryland.