§ 6-103. Tax rate

MD Ins Code § 6-103 (2019) (N/A)
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The tax rate is:

(1)    0% for premiums for annuities; and

(2)    2% for all other premiums, including:

(i)    gross receipts received as a result of capitation payments made to a managed care organization, supplemental payments, and bonus payments; and

(ii)    subscription charges or other amounts paid to a for-profit health maintenance organization.