J. MILLARD TAWES, Governor                     1005

by commission and on which no commission, as such, is payable to
any agent; or to policies or endorsements issued by an insurer or
group of insurers under common management or control which are
represented exclusively by agents who represent only such insurer
or group of insurers* OR TO RECIPROCAL INSURERS.

(5) Violation of this section shall not invalidate any contract
otherwise valid as between the insurer and the insured.

60.    Taxes.

(1)   Insurers shall be subject to taxation according to the pro-
visions of Article 81 and shall file such tax returns and reports as
may be directed by the Commissioner.

(2)   Surplus line brokers shall report and pay the taxes upon sur-
plus line policies written pursuant to subtitle 13.

61.    Retaliation.

(1)   When by or pursuant to the laws of any other state or foreign
country any taxes, licenses and other fees, in the aggregate, and any
fines, penalties, deposit requirements or other material obligations,
prohibitions or restrictions are or would be imposed upon Maryland
insurers, or upon the agents or representatives of such insurers,
which are in excess of such taxes, licenses and other fees, in the ag-
gregate, or which are in excess of the fines, penalties, deposit re-
quirements or other obligations, prohibitions, or restrictions directly
imposed upon similar insurers, or upon the agents or representatives
of such insurers, of such other state or country under the statutes of
this State, so long as such laws of such other state or country con-
tinue in force or are so applied, the same taxes, licenses and other
fees, in the aggregate, or fines, penalties or deposit requirements or
other material obligations, prohibitions, or restrictions of whatever
kind shall be imposed by the Commissioner upon the insurers, or
upon the agents or representatives of such insurers, of such other
state or country doing business or seeking to do business in Mary-
land. Any tax, license or other fee or other obligation imposed by any
city, county, or other political subdivision or agency of such other
state or country on Maryland insurers or their agents or representa-
tives shall be deemed to be imposed by such state or country within
the meaning of this section.

(2)   This section shall not apply as to personal income taxes, nor
as to ad valorem taxes on real or personal property, nor as to special
purpose obligations or assessments imposed by another state in con-
nection with particular kinds of insurance other than property insur-
ance; except that deductions, from premium taxes or other taxes
otherwise payable, allowed on account of real estate or personal prop-
erty taxes paid shall be taken into consideration by the Commissioner
in determining the propriety and extent of retaliatory action under
this section.

(3)   For the purposes of this section and subject to the provisions
of subsection (4) the domicile of an alien insurer, shall be that state
in which is located its principal place of business in the United
States.

(4)   In case of an insurer formed under the laws of Canada or a
province thereof, its domicile shall be deemed to be that province in
which its head office is situated.