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U.S. State Codes
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Maryland
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Insurance
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Title 6 - Taxes and Fees
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Subtitle 1 - Taxes
Subtitle 1 - Taxes
§ 6-101. Scope of subtitle
§ 6-101. Scope of subtitle (Abrogation of amendment effective June 30, 2022.)
§ 6-102. Imposition of premium tax
§ 6-102.1. Recoupment of aggregate amount of health insurance provider fees
§ 6-102.1. Recoupment of aggregate amount of health insurance provider fees (Amendment subject to contingency.)
§ 6-103. Tax rate
§ 6-103.1. Annual distribution to Advance Directive Program Fund.
§ 6-103.2. Annual distribution to Maryland Health Benefit Exchange Fund.
§ 6-104. Computation of tax
§ 6-105. Credit for neighborhood and community assistance contributions
§ 6-105.2. Credit for certified rehabilitation
§ 6-106. Declaration of estimated tax
§ 6-107. Report of gross direct premiums
§ 6-108. Penalty and interest
§ 6-109. Audit of report; assessment; failure to file report
§ 6-110. Appeal to Tax Court
§ 6-111. Dissolution or retirement
§ 6-112. Local tax prohibited
§ 6-113. Compliance with filing requirement
§ 6-114. Job creation tax credit
§ 6-115. Credit for wages, child care, and transportation for employees with disability
§ 6-116. Credit for new or expanded business premises
§ 6-117. Credit for long-term care insurance
§ 6-119. Credits for One Maryland start-up costs
§ 6-120. Credits for cost of commuter benefits
§ 6-121. Transfer of funds to the Medical Assistance Program Account
§ 6-122. Tax credit for investment of designated capital