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§ 6-101. Scope of subtitle (Abrogation of amendment effective June 30, 2022.)

MD Ins Code § 6-101 (2019) (N/A)
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(a)    The following persons are subject to taxation under this subtitle:

(1)    a person engaged as principal in the business of writing insurance contracts, surety contracts, guaranty contracts, or annuity contracts;

(2)    a managed care organization authorized by Title 15, Subtitle 1 of the Health – General Article;

(3)    a for–profit health maintenance organization authorized by Title 19, Subtitle 7 of the Health – General Article;

(4)    an attorney in fact for a reciprocal insurer; and

(5)    a credit indemnity company.

(b)    The following persons are not subject to taxation under this subtitle:

(1)    a nonprofit health service plan corporation that meets the requirements established under §§ 14–106 and 14–107 of this article;

(2)    a fraternal benefit society;

(3)    a surplus lines broker, who is subject to taxation in accordance with Title 3, Subtitle 3 of this article;

(4)    an unauthorized insurer, who is subject to taxation in accordance with Title 4, Subtitle 2 of this article; and

(5)    a nonprofit health maintenance organization authorized by Title 19, Subtitle 7 of the Health – General Article that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.

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