{"data":{"id":"us-md/md.-code-health-general-19-727","jurisdiction":"us-md","citation":"Md. Code, Health - General § 19–727","heading":"","body":"(a) Except as provided in subsection (b) of this section, a health maintenance organization is not exempted from any State, county, or local taxes solely because of this subtitle.\n(b) (1) A nonprofit health maintenance organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code is not subject to the insurance premium tax under Title 6, Subtitle 1 of the Insurance Article.\n(2) Premiums received by an insurer under policies that provide health maintenance organization benefits are not subject to the premium tax imposed under Title 6, Subtitle 1 of the Insurance Article to the extent:\n(i) Of the amounts actually paid by the insurer to a nonprofit health maintenance organization that operates only as a health maintenance organization; or\n(ii) The premiums have been paid by that nonprofit health maintenance organization.","path":["Article - Health - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=ghg\u0026section=19-727","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:58:48Z","sha256":"4d6a2b9d95209d39be87389df696fec68e57576782b8d2cb174318cc7e347ceb","source_id":"us-md","stale":false,"prev":"us-md/md.-code-health-general-19-726","next":"us-md/md.-code-health-general-19-728"},"notice":"GroundRules: Original legal text. Not legal advice."}