HARRY HUGHES, Governor

3083

CHAPTER 604

(House Bill 289)

AN ACT concerning

Insurance Tax - Delivery

FOR the purpose of amending certain insurance tax provisions to
provide for in person delivery by a private delivery service
recognized by the Commissioner as an alternative to using
the United States Postal Service.

BY repealing and reenacting, with amendments,

Article 48A - Insurance Code

Section 195

Annotated Code of Maryland

(1979 Replacement Volume and 1983 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 139

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 48A - Insurance Code

195.

(a)  On or before March 15 and September 15 each surplus
line broker shall file with the Commissioner a report of the
gross premiums charged less premiums returned for business
subject to tax done the preceding half calendar year. Reports
shall be verified in a manner prescribed by the Commissioner and
contain that information required by the Commissioner.

(b)  The total amount of tax imposed by § 194(a) of this
article, and appearing on the semiannual report, shall be paid to
the Commissioner at the time fixed for filing the report.

(c)  Any report, affidavit, or return required to be filed
under this subtitle shall comply with the filing requirements if
mailed and postmarked by the United States Postal Service on or
before the filing date OR DELIVERED TO A PRIVATE DELIVERY SERVICE
RECOGNIZED BY THE COMMISSIONER IN PERSON ON OR BEFORE THE FILING
DATE IF THE DELIVERY TO THE PRIVATE DELIVERY SERVICE IS EVIDENCED
BY A RECEIPT.