1518                                     LAWS OF MARYLAND                            Ch. 568

Insurance — Exemption of Volunteer Physicians
from Medical Malpractice Tax

FOR the purpose of exempting certain physicians
performing medical services from the one-time tax
imposed for medical malpractice insurance purposes ,
and providing a refund to these physicians who have
already paid the tax.

BY repealing and reenacting, with amendments,

Article 48A — Insurance Code

Section 552 (b)

Annotated Code of Maryland

(1972 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 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Volume and 1975 Supplement) be and it is hereby repealed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

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 OR TO ANY LICENSED PHYSICIAN WHO SUBMITS A
STATEMENT, SWORN TO UNDER PENALTIES OF PERJURY, STATING
THAT HE IS PRACTICING MEDICINE [[EXCLUSIVELY]] AS A
VOLUNTEER FOR NO REMUNERATION AT A CLINIC NOT OPERATED
FOR PROFIT AND STATING THAT HE IS NOT OTHERWISE ENGAGED
IN THE PRIVATE PRACTICE OF MEDICINE IN THE STATE OF
MARYLAND [[OR TO ANY LICENSED PHYSICIAN WHO IS A
FULL-TIME EMPLOYEE OF A HOSPITAL OR A FULL-TIME TEACHER
IN A MEDICAL SCHOOL IN THE STATE AND WHO SUBMITS A
STATEMENT, SWORN TO UNDER PENALTIES OF PERJURY, STATING
THAT HE IS NOT OTHERWISE ENGAGED IN THE PRACTICE OF
MEDICINE IN THE STATE OF MARYLAND]] OR TO ANY RESIDENT

STUDENT PHYSICIAN WHOSE SERVICES ARE NOT BILLED

SEPARATELY. The statement shall be in form established by
the State Treasurer.

SECTION 2. AND BE IT FURTHER ENACTED, That any

exempt person who has paid the tax__required by Section

[[55]] 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.