{"data":{"id":"us-md/md.-code-insurance-6-103","jurisdiction":"us-md","citation":"Md. Code, Insurance § 6–103","heading":"","body":"The tax rate is:\n(1) 0% for premiums for annuities; and\n(2) 2% for all other premiums, including:\n(i) gross receipts received as a result of capitation payments made to a managed care organization, supplemental payments, and bonus payments; and\n(ii) subscription charges or other amounts paid to a for-profit health maintenance organization.","path":["Article - Insurance"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gin\u0026section=6-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:28Z","sha256":"3d25025c803dceaff8e422c78282b4a7d902ef320126cd0472c6f600cd44e698","source_id":"us-md","stale":false,"prev":"us-md/md.-code-insurance-6-102.1","next":"us-md/md.-code-insurance-6-103.1"},"notice":"GroundRules: Original legal text. Not legal advice."}