reglab/housing_qa huggingface dataset:
MD. Insurance Code Ann. §  6-101 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-101 - Scope of Subtitle

    (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; and        (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.
MD. Insurance Code Ann. §  6-102.1 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-102.1 - Recoupment of Aggregate Amount of Health Insurance Provider Fees

    (a)    (1)    This section applies to:            (i)    except as provided in paragraph (2) of this subsection, an insurer, a nonprofit health service plan, a health maintenance organization, a dental plan organization, a fraternal benefit organization, and any other person subject to regulation by the State that provides a product that:                1.    was subject to the fee under § 9010 of the Affordable Care Act, as in effect on December 1, 2019; and                2.    may be subject to an assessment by the State; and            (ii)    a managed care organization authorized under Title 15, Subtitle 1 of the Health – General Article.        (2)    This section does not apply to a stand–alone dental plan carrier or a stand–alone vision plan carrier.    (b)    The purpose of this section is to recoup the aggregate amount of the health insurance provider fee that otherwise would have been assessed under § 9010 of the Affordable Care Act that is attributable to State health risk for calendar year 2019 as a bridge to stability in the individual health insurance market.    (c)    (1)    In calendar year 2019, in addition to the amounts otherwise due under this subtitle, an entity subject to this section shall be subject to an assessment of 2.75% on all amounts used to calculate the entity’s premium tax liability under § 6–102 of this subtitle or the amount of the entity’s premium tax exemption value for calendar year 2018.        (2)    Notwithstanding § 2–114 of this article, the assessment required under this section shall be distributed by the Commissioner to the Maryland Health Benefit Exchange Fund established under § 31–107 of this article.
MD. Insurance Code Ann. §  6-103 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-103 - Tax Rate

    The tax rate is:         (1)    0% for premiums for annuities; and        (2)    2% for all other premiums, including:            (i)    gross receipts received as a result of capitation payments made to a managed care organization, supplemental payments, and bonus payments; and            (ii)    subscription charges or other amounts paid to a for-profit health maintenance organization.
MD. Insurance Code Ann. §  6-103.1 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-103.1 - Annual Distribution to Advance Directive Program Fund

    Notwithstanding § 2–114 of this article, beginning July 1, 2017, from the tax imposed on the health insurers under this subtitle, $500,000 shall be distributed annually to the Advance Directive Program Fund created under § 5–626 of the Health – General Article.
MD. Insurance Code Ann. §  6-103.2 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-103.2 - Annual Distribution to Maryland Health Benefit Exchange Fund

    (a)    (1)    (i)    Notwithstanding § 2–114 of this article, beginning January 1, 2015, from the tax described in paragraph (2) of this subsection, a portion shall be distributed annually to the Maryland Health Benefit Exchange Fund established under § 31–107 of this article for the sole purpose of funding the operation and administration of the Maryland Health Benefit Exchange.            (ii)    The operation and administration of the Maryland Health Benefit Exchange may include functions delegated by the Maryland Health Benefit Exchange to a third party under law or by contract.        (2)    (i)    The distribution under paragraph (1) of this subsection shall be allocated from the tax imposed on a person under § 6–102 of this subtitle on premiums for health insurance.            (ii)    For purposes of this paragraph, “person” does not include:                1.    a managed care organization authorized by Title 15, Subtitle 1 of the Health – General Article; or                2.    a for–profit health maintenance organization authorized by Title 19, Subtitle 7 of the Health – General Article.    (b)    For State fiscal year 2015 and each State fiscal year thereafter, the amount to be distributed under subsection (a) of this section shall be sufficient to fully fund the operation and administration of the Maryland Health Benefit Exchange for the State fiscal year.
MD. Insurance Code Ann. §  6-104 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-104 - Computation of Tax

    (a)    Subject to subsection (b) of this section, in computing the tax under this section, the following deductions from gross direct premiums allocable to the State are allowed:        (1)    returned premiums, not including surrender values;        (2)    dividends that are:            (i)    paid or credited to policyholders; or            (ii)    applied to buy additional insurance or to shorten the period during which premiums are payable; and        (3)    returns or refunds made or credited to policyholders because of retrospective ratings or safe driver rewards.    (b)    Deductions from gross direct premiums are allowed only to the extent that the deductions are properly allocable to premiums subject to tax.    (c)    (1)    Subject to paragraph (2) of this subsection, any insurer that has its home office in this State shall be entitled to a credit against the total amount of the taxes payable by the insurer under this subtitle equal to the amount of all retaliatory taxes imposed on the insurer in other states as a result of its payment of the assessment fee required under Title 2, Subtitle 5 of this article.        (2)    The aggregate total amount that may be credited to all qualifying insurers under this section may not exceed $1 million in any fiscal year.        (3)    If the credit available to insurers under paragraph (2) of this subsection is insufficient to offset the retaliatory taxes attributable to the imposition of the assessment fee under Title 2, Subtitle 5 of this article, the available credit shall be apportioned among those insurers claiming the credit based on the ratio of gross direct written premium allocable to this State of the insurer claiming the credit to the total amount of gross direct written premium allocable to this State written by all insurers claiming the credit.
MD. Insurance Code Ann. §  6-105 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-105 - Credit for Neighborhood and Community Assistance Contributions

    A person that is subject to taxation under this subtitle may claim a tax credit against the tax imposed for neighborhood and community assistance contributions as provided under § 6-404 of the Housing and Community Development Article.
MD. Insurance Code Ann. §  6-105.2 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-105.2 - Credit for Certified Rehabilitation

    A person subject to the tax imposed under this subtitle may claim a credit against the tax for a certified rehabilitation as provided under § 5A-303 of the State Finance and Procurement Article.
MD. Insurance Code Ann. §  6-106 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-106 - Declaration of Estimated Tax

    (a)    Each person subject to taxation under this subtitle shall make a declaration of its estimated tax if the person’s total tax for the current taxable year reasonably is expected to exceed $1,000.    (b)    A person required to make a declaration of estimated tax shall:        (1)    file with the Commissioner:            (i)    an initial declaration of estimated tax on or before April 15 of the taxable year; and            (ii)    a quarterly estimated tax report on or before June 15, September 15, and December 15 after filing the initial declaration; and        (2)    pay to the Commissioner at least 25% of the tax estimated for the full taxable year with the initial declaration for that year and with each quarterly report for that year.
MD. Insurance Code Ann. §  6-107 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-107 - Report of Gross Direct Premiums

    (a)    On or before March 15 of each year, each person subject to taxation under this subtitle shall:        (1)    file with the Commissioner:            (i)    a report of the new and renewal gross direct premiums less returned premiums written by the person during the preceding calendar year;            (ii)    a report of the gross receipts received as a result of capitation payments, supplemental payments, and bonus payments made to a managed care organization during the preceding calendar year; and            (iii)    if the person issues perpetual policies of fire insurance, a report of the average amount of deposits held by the person during the preceding calendar year in connection with perpetual policies of fire insurance issued on property in the State and in force during any part of that year; and        (2)    pay to the Commissioner the total amount of taxes imposed by this subtitle, as shown on the face of the report, after crediting the amount of taxes paid with the declaration of estimated tax and each quarterly report filed under § 6-106 of this subtitle.    (b)    The reports shall be verified in the manner and contain the information that the Commissioner requires by regulation.    (c)    A person that is not otherwise required to file a report with the Commissioner under this section shall file a report and pay the tax due if the person:        (1)    claimed a credit for a previous year against the tax imposed under this subtitle for a certified rehabilitation as provided under § 5A-303 of the State Finance and Procurement Article; and        (2)    is subject to the recapture of the credit as provided under § 5A-303 of the State Finance and Procurement Article.    (d)    From the insurance premium tax revenue, the Administration shall distribute each quarter the amount necessary to administer the insurance premium tax laws in the previous quarter to an administrative account.
MD. Insurance Code Ann. §  6-108 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-108 - Penalty and Interest

    (a)    A tax not paid when a report or declaration is due to be filed is subject to a penalty of 5% and interest at the rate determined under § 13-604(b) of the Tax - General Article from the date that the report or declaration was due.    (b)    If an additional amount is found to be due after a report or declaration has been filed, the additional amount is subject to interest at 6% per year from the due date of the report or declaration until payment is made to the Commissioner.    (c)    (1)    Subject to paragraph (2) of this subsection, if an insurer that is required under § 2-113 of this article to pay a premium tax on or before the due date in immediately available funds fails to do so, the Commissioner shall assess a penalty and interest as provided in subsection (a) of this section on the unpaid tax from the date the tax is due to the date on which the funds from the tax payment become available to the State.        (2)    The Commissioner may waive the penalty and interest on late payments under this subsection if the insurer proves that it:            (i)    made a good faith effort to comply with the requirements of § 2-113 of this article; and            (ii)    exercised due diligence to initiate payment correctly and on a timely basis.        (3)    This subsection does not affect any other requirement of law for the payment of premium taxes or licensing fees by an insurer.
MD. Insurance Code Ann. §  6-109 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-109 - Audit of Report; Assessment; Failure to File Report

    (a)    The Commissioner shall examine and audit each report as soon as practicable after receipt.    (b)    (1)    If the amount of tax computed by the Commissioner is greater than the amount shown on the report, the Commissioner shall:            (i)    assess the excess amount; and            (ii)    mail notice of the assessment to the person that filed the report.        (2)    The Commissioner shall make an assessment within 3 years after the date on which the report was due.        (3)    The Commissioner may make an assessment at any time if the person failed to file a report or filed a fraudulent report.    (c)    (1)    If a person required to file a report under this subtitle fails to do so on or before the date the report is due, the Commissioner may:            (i)    estimate the tax due by the insurer; and            (ii)    assess a tax at no more than twice the estimated amount.        (2)    The Commissioner shall mail notice of the assessment to the person at:            (i)    its mailing address, if it has a mailing address on file with the Commissioner; or            (ii)    any other address of the person that appears on the records of the Commissioner, if there is no mailing address on file with the Commissioner.        (3)    If the person does not file the report within 15 days after the notice of assessment is mailed:            (i)    the assessment is final; and            (ii)    the amount of tax due on the assessment, including penalties and interest, shall be collected as other taxes are collected.
MD. Insurance Code Ann. §  6-110 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-110 - Appeal to Tax Court

    (a)    A person may appeal to the Maryland Tax Court in accordance with § 13-510 of the Tax - General Article if the person is dissatisfied with:        (1)    an assessment under § 6-109 of this subtitle; or        (2)    a disallowance by the Commissioner of all or part of a claim for refund.    (b)    An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of:        (1)    an assessment under § 6-109 of this subtitle; or        (2)    disallowance of a claim for refund under § 13-904 of the Tax - General Article.
MD. Insurance Code Ann. §  6-111 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-111 - Dissolution or Retirement

    (a)    If the person subject to taxation under this subtitle dissolves or voluntarily or involuntarily retires from the State, the dissolution or retirement does not defeat the filing of reports and the assessment and collection of taxes imposed by this subtitle with respect to premiums written or deposits held during that part of the calendar year before the dissolution or retirement.    (b)    (1)    The person shall file the report required by this subtitle within 30 days after dissolution or retirement.        (2)    However, if the person is taken over for liquidation or rehabilitation, the person shall file the report within 6 months after the person is taken over.
MD. Insurance Code Ann. §  6-112 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-112 - Local Tax Prohibited

    (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.
MD. Insurance Code Ann. §  6-113 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-113 - Compliance With Filing Requirement

    A declaration or report that must be filed under this subtitle complies with the filing requirement if the declaration or report is:         (1)    mailed and postmarked by the United States Postal Service on or before the filing date; or        (2)    delivered on or before the filing date to a private delivery service recognized by the Commissioner, if the delivery is evidenced by a receipt.
MD. Insurance Code Ann. §  6-114 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-114 - Job Creation Tax Credit

    An insurer may claim a credit against the premium tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.
MD. Insurance Code Ann. §  6-115 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-115 - Credit for Wages, Child Care, and Transportation for Employees With Disability

    An insurer may claim a credit against the premium tax payable under this subtitle for:        (1)    wages paid to a qualified employee with a disability; and        (2)    (i)    child care provided or paid for by the insurer for the children of a qualified employee with a disability as provided under § 21–309 of the Education Article; or            (ii)    transportation provided or paid for by the insurer for a qualified employee with a disability as provided under § 21–309 of the Education Article.
MD. Insurance Code Ann. §  6-116 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-116 - Credit for New or Expanded Business Premises

    An insurer may claim a State tax credit against the premium tax payable under this subtitle as provided under § 9-230 of the Tax - Property Article.
MD. Insurance Code Ann. §  6-117 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-117 - Credit for Long-Term Care Insurance

    An insurer may claim a credit against the premium tax for employer-provided long-term care insurance as provided under § 10-710 of the Tax - General Article.
MD. Insurance Code Ann. §  6-119 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-119 - Credits for One Maryland Start-Up Costs

    An insurer may claim a credit against the premium tax for One Maryland project costs and start–up costs as provided under Title 6, Subtitle 4 of the Economic Development Article.
MD. Insurance Code Ann. §  6-120 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-120 - Credits for Cost of Commuter Benefits

    An insurer may claim a credit against the premium tax for the cost of providing commuter benefits to the business entity’s employees as provided under § 2-901 of the Environment Article.
MD. Insurance Code Ann. §  6-122 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 1 - Taxes|Section 6-122 - Tax Credit for Investment of Designated Capital

    An insurer may claim a tax credit for an investment of designated capital as provided under Title 10, Subtitle 4 of the Economic Development Article.
MD. Insurance Code Ann. §  6-201 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 2 - Fraud Prevention Fee|Section 6-201 - Fraud Prevention Fee

    (a)    The Commissioner shall collect a fraud prevention fee as provided in this subtitle.    (b)    The fraud prevention fee is in addition to any fees, penalties, charges, or premium taxes imposed under this article.
MD. Insurance Code Ann. §  6-202 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 2 - Fraud Prevention Fee|Section 6-202 - Collection of Fee; Purpose

    (a)    The Commissioner shall collect the fraud prevention fee.    (b)    The total amount of the fraud prevention fee collected by the Commissioner shall be deposited in the Insurance Regulation Fund as provided in § 2-505 of this article.
MD. Insurance Code Ann. §  6-203 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 2 - Fraud Prevention Fee|Section 6-203 - Amount of Fee

    (a)    For each insurer, health maintenance organization, nonprofit health service plan, fraternal benefit society, or any entity operating in the State under the regulatory jurisdiction of the Commissioner other than a premium finance company, a fraternal benefit society that collected less than $75,000 in premiums in the preceding calendar year, or a motor club, the fraud prevention fee shall be:        (1)    $1,000;        (2)    due on or before June 30 of each year; and        (3)    if applicable, payable with the certificate of authority or license renewal fee.    (b)    For each insurance producer, public adjuster, insurance adviser, or third party administrator qualified, licensed, or registered by the Commissioner, the fraud prevention fee shall be:        (1)    $15;        (2)    due on or before June 30 of every other year; and        (3)    if applicable, payable with the certificate of qualification, license, or registration renewal fee.    (c)    Any person that has more than one of the certificates of qualification, licenses, or registrations listed in subsection (b) of this section shall pay the $15 fraud prevention fee only once per renewal period.
MD. Insurance Code Ann. §  6-204 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 2 - Fraud Prevention Fee|Section 6-204 - Regulations

    The Commissioner may adopt regulations to implement any provision of this subtitle.
MD. Insurance Code Ann. §  6-301 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 3 - Retaliation|Section 6-301 - Scope of Subtitle

    (a)    This subtitle does not apply to:        (1)    personal income taxes;        (2)    ad valorem taxes on real or personal property;        (3)    special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance other than property insurance; or        (4)    assessments imposed by insurance guaranty associations or similar organizations in another state.    (b)    Notwithstanding subsection (a) of this section, in determining the propriety and extent of retaliatory action under this subtitle, the Commissioner shall take into consideration deductions from premium taxes or other taxes otherwise payable, allowed for real or personal property taxes paid.
MD. Insurance Code Ann. §  6-302 (2021)
2021 Maryland Statutes|Insurance|Title 6 - Taxes and Fees|Subtitle 3 - Retaliation|Section 6-302 - Domicile of Alien Insurer

    For purposes of this subtitle, the domicile of an alien insurer is:         (1)    for an alien insurer formed under the laws of Canada or a province of Canada, the province in which its head office is located; and        (2)    for any other alien insurer, the state in which its principal place of business in the United States is located.