1472

LAWS OF MARYLAND

Ch. 563

(1972 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section [[551]] 552(b) of Article 48A -
Insurance Code, of the Annotated Code of Maryland (1972
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:

Article 48A — Insurance Code
[[551]] 552.

(b) A special one-time tax for the privilege of
practicing medicine in Maryland is levied on licensed
physicians listed by the State Treasurer in accordance
with subsection (a) in the amount of $300 per licensed
physician, to be levied, assessed, and collected by the
State Treasurer. The tax does not apply to any licensed
physician who submits a statement, sworn to under
penalties of perjury, stating that he has permanently
terminated the active practice of medicine in the State
of Maryland[[; ANY PHYSICIAN SERVING IN THE ARMED SERVICE
OR THE PUBLIC HEALTH SERVICE; OR ANY INTERN OR RESIDENT
PHYSICIAN STILL IN TRAINING]] OR THAT HE IS A PHYSICIAN
SERVING IN THE EMPLOYMENT OF THE FEDERAL GOVERNMENT OR

ANY AGENCY THEREOF AND DOES NOT__OTHERWISE PRACTICE

MEDICINE IN THE STATE OF MARYLAND . The statement shall
be in form established by the State Treasurer.

SECTION 2. AND BE IT FURTHER ENACTED, That any
[[physician serving in the Armed Forces or Public Health
Service, or any intern or resident physician still in
training, who has paid the tax required by Section 551 (b)
of Article 48A of the Code, is entitled to a refund of
the tax upon proper claim to the State Treasurer.]]
exempt person who has paid the tax required by Section
[[551]] 552(b) of Article 48A of the Code, is entitled to
a refund of the tax upon proper claim, proof of payment,

and sworn statement by the exempt person to the State

Treasurer.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 17, 1976.

CHAPTER 564
(Senate Bill 148)