288                               LAWS OF MARYLAND                       [CH. 110

208.

(a) Except as to premiums on lawfully procured surplus lines
insurance and premiums on independently procured insurance on
which a tax has been paid pursuant to Section [211] 209 of this
article, every unauthorized insurer shall pay to the Commissioner
before March 1 next succeeding the calendar year in which the in-
surance was so effectuated, continued or renewed, a premium receipts
tax of three percent (3%) of gross premiums charged for such
insurance, other than wet marine and transportation insurance as
defined in Section 70 (2) of this article, on subjects resident, located
or to be performed in this State. Such insurance on subjects resident,
located or to be performed in this State procured through negotia-
tions 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 or
continued or renewed in this State. The term "premium" includes
all premiums, membership fees, assessments, dues and any other
consideration for insurance. Such tax shall be in lieu of all taxes and
fire department dues. On default of any such unauthorized insurer
in the payment of such tax the insured shall pay the tax. If the tax
prescribed by this section is not paid within the time stated, the
tax shall be increased by a penalty of twenty-five percent (25%) and
by the amount of an additional penalty computed at the rate of one
percent per month or any part thereof from the date such payment
was due to the date paid.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1969.

Approved April 9, 1969.

CHAPTER 110
(Senate Bill 233)

AN ACT to repeal and re-enact, with amendments, Section 37 (d)
of Article 101 of the Annotated Code of Maryland (1968 Supple-
ment), title "Workmen's Compensation," subtitle "Claims and
Compensation; Benefits," amending the Workmen's Compensation
Laws in order to correct an error in the law concerning funeral
expenses.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 37 (d) of Article 101 of the Annotated Code of Mary-
land (1968 Supplement), title "Workmen's Compensation," subtitle
"Claims and Compensation; Benefits," be and it is hereby repealed
and re-enacted, with amendments, and to read as follows:

37.

(d) Funeral expenses.—In case death ([ensures] ensues from the
injury within five years, reasonable funeral expenses shall be
allowed, not to exceed the sum of seven hundred and fifty dollars