(a) Except for a property tax, a county or municipal corporation of the State may not impose a tax on a person subject to taxation under this subtitle.
(b) This section does not exempt shares of stock of a domestic corporation from the property tax and assessment merely because the shares are owned by a person subject to taxation under this subtitle.
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