Taxes

  1. Law
  2. Maryland Code
  3. Insurance
  4. Taxes and Fees
  5. Taxes

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Section
6-101

Scope of subtitle

Section
6-101

Scope of subtitle (Abrogation of amendment effective June 30, 2022.)

Section
6-102

Imposition of premium tax

Section
6-102.1

Recoupment of aggregate amount of health insurance provider fees

Section
6-102.1

Recoupment of aggregate amount of health insurance provider fees (Amendment subject to contingency.)

Section
6-103

Tax rate

Section
6-103.1

Annual distribution to Advance Directive Program Fund.

Section
6-103.2

Annual distribution to Maryland Health Benefit Exchange Fund.

Section
6-104

Computation of tax

Section
6-105

Credit for neighborhood and community assistance contributions

Section
6-105.2

Credit for certified rehabilitation

Section
6-106

Declaration of estimated tax

Section
6-107

Report of gross direct premiums

Section
6-108

Penalty and interest

Section
6-109

Audit of report; assessment; failure to file report

Section
6-110

Appeal to Tax Court

Section
6-111

Dissolution or retirement

Section
6-112

Local tax prohibited

Section
6-113

Compliance with filing requirement

Section
6-114

Job creation tax credit

Section
6-115

Credit for wages, child care, and transportation for employees with disability

Section
6-116

Credit for new or expanded business premises

Section
6-117

Credit for long-term care insurance

Section
6-119

Credits for One Maryland start-up costs

Section
6-120

Credits for cost of commuter benefits

Section
6-121

Transfer of funds to the Medical Assistance Program Account

Section
6-122

Tax credit for investment of designated capital