{"data":{"id":"us-md/md.-code-insurance-6-101","jurisdiction":"us-md","citation":"Md. Code, Insurance § 6–101","heading":"","body":"(a) The following persons are subject to taxation under this subtitle:\n(1) a person engaged as principal in the business of writing insurance contracts, surety contracts, guaranty contracts, or annuity contracts;\n(2) a managed care organization authorized by Title 15, Subtitle 1 of the Health – General Article;\n(3) a for–profit health maintenance organization authorized by Title 19, Subtitle 7 of the Health – General Article;\n(4) an attorney in fact for a reciprocal insurer; and\n(5) a credit indemnity company.\n(b) The following persons are not subject to taxation under this subtitle:\n(1) a nonprofit health service plan corporation that meets the requirements established under §§ 14–106 and 14–107 of this article;\n(2) a fraternal benefit society;\n(3) a surplus lines broker, who is subject to taxation in accordance with Title 3, Subtitle 3 of this article;\n(4) an unauthorized insurer, who is subject to taxation in accordance with Title 4, Subtitle 2 of this article;\n(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\n(6) the Maryland Automobile Insurance Fund.","path":["Article - Insurance"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gin\u0026section=6-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:28Z","sha256":"6c5cfc7d23a5de377a1214cd5f98e204275743796af8855932ae106a693f32f5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-insurance-5-1005","next":"us-md/md.-code-insurance-6-102"},"notice":"GroundRules: Original legal text. Not legal advice."}