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Subtitle 1 - Taxes
Section 6-101 - Scope of Subtitle - (a) The following persons are subject to taxation under this...
Section 6-102 - Imposition of Premium Tax - (a) A tax is imposed on all new and renewal...
Section 6-102.1 - Recoupment of Aggregate Amount of Health Insurance Provider Fees - (a) (1) This section applies to: (i) except as provided...
Section 6-103 - Tax Rate - The tax rate is: (1) 0% for premiums for annuities;...
Section 6-103.1 - Annual Distribution to Advance Directive Program Fund - Notwithstanding § 2–114 of this article, beginning July 1, 2017,...
Section 6-103.2 - Annual Distribution to Maryland Health Benefit Exchange Fund - (a) (1) (i) Notwithstanding § 2–114 of this article, beginning...
Section 6-104 - Computation of Tax - (a) Subject to subsection (b) of this section, in computing...
Section 6-105 - Credit for Neighborhood and Community Assistance Contributions - A person that is subject to taxation under this subtitle...
Section 6-105.2 - Credit for Certified Rehabilitation - A person subject to the tax imposed under this subtitle...
Section 6-106 - Declaration of Estimated Tax - (a) Each person subject to taxation under this subtitle shall...
Section 6-107 - Report of Gross Direct Premiums - (a) On or before March 15 of each year, each...
Section 6-108 - Penalty and Interest - (a) A tax not paid when a report or declaration...
Section 6-109 - Audit of Report; Assessment; Failure to File Report - (a) The Commissioner shall examine and audit each report as...
Section 6-110 - Appeal to Tax Court - (a) A person may appeal to the Maryland Tax Court...
Section 6-111 - Dissolution or Retirement - (a) If the person subject to taxation under this subtitle...
Section 6-112 - Local Tax Prohibited - (a) Except for a property tax, a county or municipal...
Section 6-113 - Compliance With Filing Requirement - A declaration or report that must be filed under this...
Section 6-114 - Job Creation Tax Credit - An insurer may claim a credit against the premium tax...
Section 6-115 - Credit for Wages, Child Care, and Transportation for Employees With Disability - An insurer may claim a credit against the premium tax...
Section 6-116 - Credit for New or Expanded Business Premises - An insurer may claim a State tax credit against the...
Section 6-117 - Credit for Long-Term Care Insurance - An insurer may claim a credit against the premium tax...
Section 6-119 - Credits for One Maryland Start-Up Costs - An insurer may claim a credit against the premium tax...
Section 6-120 - Credits for Cost of Commuter Benefits - An insurer may claim a credit against the premium tax...
Section 6-121 - Transfer of Funds to the Medical Assistance Program Account - (a) (1) In this section the following words have the...
Section 6-122 - Tax Credit for Investment of Designated Capital - An insurer may claim a tax credit for an investment...
Subtitle 2 - Fraud Prevention Fee
Section 6-201 - Fraud Prevention Fee - (a) The Commissioner shall collect a fraud prevention fee as...
Section 6-202 - Collection of Fee; Purpose - (a) The Commissioner shall collect the fraud prevention fee. (b)...
Section 6-203 - Amount of Fee - (a) For each insurer, health maintenance organization, nonprofit health service...
Section 6-204 - Regulations - The Commissioner may adopt regulations to implement any provision of...
Subtitle 3 - Retaliation
Section 6-301 - Scope of Subtitle - (a) This subtitle does not apply to: (1) personal income...
Section 6-302 - Domicile of Alien Insurer - For purposes of this subtitle, the domicile of an alien...
Section 6-303 - Retaliation - (a) When by or pursuant to the laws of any...
Section 6-304 - Penalty and Interest - All taxes imposed by this subtitle that are not paid...
Section 6-305 - Referral to Central Collection Unit - Unless the Administration and the Central Collection Unit of the...