Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2025 | Updated by Findlaw Staff
(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;
(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; and
(6) the Maryland Automobile Insurance Fund.
Cite this article: FindLaw.com - Maryland Code, Insurance § 6-101 - last updated January 01, 2025 | https://codes.findlaw.com/md/insurance/md-code-insurance-sect-6-101/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)