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MARVIN MANDEL, Governor 1399
856.
(A) ANY HEALTH MAINTENANCE ORGANIZATION AUTHORIZED
UNDER THIS SUBTITLE IS EXEMPTED FROM PAYMENT OF TAXES ON
PREMIUMS UNDER SECTION 136 OF ARTICLE 81 OF THIS CODE.
[[(B) EVERY NONPROFIT HEALTH MAINTENANCE
ORGANIZATION OPERATING SOLELY AS A HEALTH MAINTENANCE
ORGANIZATION UNDER THIS SUBTITLE IS EXEMPTED FROM ALL
STATE, COUNTY AND LOCAL TAXES THAT CHARITABLE AND
BENEVOLENT CORPORATIONS ARE EXEMPT FROM PAYING, EXCEPT
TAXES OR ASSESSMENTS ON REAL ESTATE. PREMIUMS RECEIVED
BY AN INSURER UNDER POLICIES PROVIDING HEALTH MAINTENANCE
ORGANIZATION BENEFITS ARE NOT SUBJECT TO THE PREMIUM TAX
IMPOSED UNDER ARTICLE 81, SECTION 136 OF THIS CODE TO THE
EXTENT OF THE AMOUNTS ACTUALLY PAID BY THE INSURER TO A
HEALTH MAINTENANCE ORGANIZATION WHICH IS EXEMPT FROM
TAXES UNDER THIS SUBSECTION OR TO THE EXTENT THE PREMIUMS
HAVE BEEN PAID BY A HEALTH MAINTENANCE ORGANIZATION
EXEMPT FROM TAXES UNDER THIS SUBSECTION.]]
(B)_________NO HEALTH MAINTENANCE ORGANIZATION IS
EXEMPTED FROM ANY STATE, COUNTY AND LOCAL TAXES SOLELY BY
REASON OF AMY OF THE PROVISIONS OF THIS SUBTITLE, EXCEPT
THAT PREMIUMS RECEIVED BY AN INSURER UNDER POLICIES
PROVIDING HEALTH MAINTENANCE ORGANIZATION BENEFITS ARE
NOT SUBJECT TO THE PREMIUM TAX IMPOSED UNDER ARTICLE 81,
SECTION 136 OF THIS CODE TO THE EXTENT OF THE AMOUNTS
ACTUALLY PAID BY THE INSURER TO A NON PROFIT HEALTH
MAINTENANCE ORGANIZATION OPERATING SOLELY AS A HEALTH
MAINTENANCE ORGANIZATION OR TO THE EXTENT THE PREMIUMS
HAVE BEEN PAID BY SUCH A NON PROFIT HEALTH MAINTENANCE
ORGANIZATION.
857.
(A) THIS SUBTITLE MAY NOT BE CONSTRUED TO:
(1) AUTHORIZE ANY PERSON, OTHER THAN A DULY
LICENSED PRACTITIONER OF A HEALING ART, ACTING WITHIN THE
SCOPE OF HIS LICENSE, TO ENGAGE DIRECTLY OR INDIRECTLY IN
THE PRACTICE OF ANY HEALING ART; OR
(2) AUTHORIZE ANY PERSON TO REGULATE,
INTERFERE, OR INTERVENE IN THE RELATIONSHIP BETWEEN ANY
PROVIDER OF HEALTH CARE SERVICES AND THE PATIENTS OF THE
PROVIDER.
(B) ANY HEALTH MAINTENANCE ORGANIZATION OPERATING
UNDER THIS SUBTITLE SHALL NOT BE DEEMED THEREBY TO ENGAGE
IN THE CORPORATE PRACTICE OF MEDICINE.
858.
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