(a) If the person subject to taxation under this subtitle dissolves or voluntarily or involuntarily retires from the State, the dissolution or retirement does not defeat the filing of reports and the assessment and collection of taxes imposed by this subtitle with respect to premiums written or deposits held during that part of the calendar year before the dissolution or retirement.
(b) (1) The person shall file the report required by this subtitle within 30 days after dissolution or retirement.
(2) However, if the person is taken over for liquidation or rehabilitation, the person shall file the report within 6 months after the person is taken over.
Structure Maryland Statutes
Section 6-101 - Scope of Subtitle
Section 6-102 - Imposition of Premium Tax
Section 6-102.1 - Recoupment of Aggregate Amount of Health Insurance Provider Fees
Section 6-103.1 - Annual Distribution to Advance Directive Program Fund
Section 6-103.2 - Annual Distribution to Maryland Health Benefit Exchange Fund
Section 6-104 - Computation of Tax
Section 6-105 - Credit for Neighborhood and Community Assistance Contributions
Section 6-105.2 - Credit for Certified Rehabilitation
Section 6-106 - Declaration of Estimated Tax
Section 6-107 - Report of Gross Direct Premiums
Section 6-108 - Penalty and Interest
Section 6-109 - Audit of Report; Assessment; Failure to File Report
Section 6-110 - Appeal to Tax Court
Section 6-111 - Dissolution or Retirement
Section 6-112 - Local Tax Prohibited
Section 6-113 - Compliance With Filing Requirement
Section 6-114 - Job Creation Tax Credit
Section 6-115 - Credit for Wages, Child Care, and Transportation for Employees With Disability
Section 6-116 - Credit for New or Expanded Business Premises
Section 6-117 - Credit for Long-Term Care Insurance
Section 6-119 - Credits for One Maryland Start-Up Costs
Section 6-120 - Credits for Cost of Commuter Benefits
Section 6-121 - Transfer of Funds to the Medical Assistance Program Account
Section 6-122 - Tax Credit for Investment of Designated Capital