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ROBERT L. EHRLICH, JR., Governor Ch. 444
(2) a managed care organization authorized by Title 15, Subtitle 1 of the
Health - General Article;
(3) a FOR-PROFIT health maintenance organization authorized by Title
19, Subtitle 7 of the Health - General Article:
(4) an attorney in fact for a reciprocal insurer:
(5) the Maryland Automobile. Insurance Fund; and
(6) a credit indemnity company.
(b) The following persons are not subject to taxation under this subtitle;
(1) a nonprofit health service plan corporation that meets the
requirements established under §§ 14-106 and 14-107 of this article:
(2) a fraternal benefit society:
(3) a surplus lines broker, who is subject to taxation in accordance with
Title 3, Subtitle 3 of this article:
(4) an unauthorized insurer, who is subject to taxation in accordance with
Title 4, Subtitle 2 of this article;
(5) the Maryland Health Insurance Plan established under Title 14.
Subtitle 5, Part I of this article; [or]
(6) the Senior Prescription Drug Program established under Title 14.
Subtitle 5. Part II of this article; OR
(7) A NONPROFIT HEALTH MAINTENANCE ORGANIZATION AUTHORIZED
BY TITLE 19, SUBTITLE 7 OF THE HEALTH - GENERAL ARTICLE THAT IS EXEMPT
FROM TAXATION UNDER § 501(C)(3) OF THE INTERNAL REVENUE CODE.
6-102.
(b) Premiums to be taxed include:
(1) the consideration for a surety contract, guaranty contract, or annuity
contract:
(2) gross receipts received as a result of capitation payments,
supplemental payments, and bonus payments, made to a managed care organization
for provider services to an individual who is enrolled in a managed care organization;
(3) subscription charges or other amounts paid to a FOR-PROFIT health
maintenance organization on a predetermined periodic rate basis by a person other
than a person subject to the tax under this subtitle as compensation for providing
health care services to members:
(4) dividends on life insurance policies that have been applied to buy
additional insurance or to shorten the period during which a premium is payable; and
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