<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 31.06.04.01" title_num="31" subtitle_num="06" chapter_num="04" heading="Scope.">
  <text>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.</text>
</regulation>