912                               LAWS OF MARYLAND                        CH. 487

department dues. On default of any such unauthorized insurer in
the payment of such tax the insured shall pay the tax. If the tax pre-
scribed by this section is not paid within the time stated, the tax
shall be increased by a penalty of twenty-five per cent (25%) and by
the amount of an additional penalty computed at the rate of one per
cent per month or any part thereof from the date such payment
was due to the date paid.

(b) If a policy covers risks or exposures only partially in this
State, the tax payable shall be computed on the portions of the
premium which are properly allocable to the risks or exposures
located in this State. In determining the amount of premiums tax-
able in this State, all premiums written, procured, or received in
this State and all premiums on policies negotiated in this State
shall be deemed written on property or risks located or resident in
this State, except such premiums as are properly allocated or appor-
tioned and reported as taxable premiums of any other state or states.

209.

(a)    Every insured who procures or causes to be procured insur-
ance with any unauthorized insurer, or any insured or self-insured
who so procures or continues excess loss, catastrophe or other in-
surance, upon a subject of insurance resident, located or to be per-
formed within this State, other than insurance procured through a
surplus lines broker pursuant to the Surplus Line Insurance Law of
this State shall within sixty (60) days after the date such insur-
ance was so procured, file a report of the same with the Commissioner
in writing and upon forms designated by the Commissioner and
furnished to such an insured upon request. The report shall show
the name and address of the insured or insureds, name and address
of the insurer, the subject of the insurance, a general description
of the coverage, the amount of premium currently charged therefor,
and such additional pertinent information as is reasonably requested
by the Commissioner.

(b)    Any insurance in an unauthorized insurer of a subject of
insurance resident, located or to be performed within this State
procured through negotiations or an application, in whole or in
part occurring or made within or from within or outside of this
State, or for which premiums in whole or in part are remitted
directly or indirectly from within or outside of this State, shall be
deemed to be insurance procured, in this State within the intent of
subsection (a) of this section.

(c)    There is hereby levied upon the obligation, chose in action,
or right represented by the premium charged for such insurance,
a premium receipts tax of three per cent (3%) of gross premiums
charged for such insurance other than wet marine and transporta-
tion insurance, as defined in Section 70(2) of this Article. The term
"premium" shall include all premiums, membership fees, assessments,
dues and any other consideration for insurance. The insured shall,
before March 1 next succeeding the calendar year in which the
insurance was so procured, continued or renewed, pay the amount
of the tax to the Commissioner. In event of cancellation and rewrit-
ing of any such insurance contract the additional premium for pre-
mium receipts tax purposes shall be the premium in excess of the
unearned premium of the cancelled insurance contract.