WILLIAM DONALD SCHAEFER, Governor

Ch. 2

refund of any such overpayment made by [an incorporated
municipality] A MUNICIPAL CORPORATION or special taxing district
[prior to] BEFORE July 1, 1981, shall be reimbursed to the [same]
MUNICIPAL CORPORATION OR DISTRICT by the Prince George's County
government.

SECTION 3. AND BE IT FURTHER ENACTED, That the Section(s)
135 through 136A and 138(b) through 143A of Article 81 - Revenue
and Taxes, be repealed and reenacted, with amendments, and
transferred to be, respectively, Sections 631 through 633 and 634
through 641 of Article 48A - Insurance of the Annotated Code of
Maryland under the new subtitle "Direct Gross Premium Tax" to
read as follows:

Article 48A - Insurance Code

DIRECT GROSS PREMIUM TAX.

[135. ] 631.

[As used in this article:]

(A)  IN GENERAL.

IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

(B)  INSURANCE COMPANY.

(1)   [The phrase "insurance"] "INSURANCE company"
means: [(a) every]

(I)  A person engaged as principal in the
business of writing insurance, surety, guaranty or annuity
contracts (except nonprofit hospital service plan corporations
and fraternal benefit societies, as defined by [Article 48A of]
this [Code] ARTICLE; and health maintenance organizations
authorized in accordance with Title 19, Subtitle 7 of the Health

General Article) [and includes mutual insurance companies,
title insurance companies, the Maryland Automobile Insurance Fund
and credit indemnity companies,]; and [(b)]

(II)  attorneys-in-fact for reciprocal exchanges
or interinsurers.

(2)  "INSURANCE COMPANY" INCLUDES:

(I)  A MUTUAL INSURANCE COMPANY;

(II)  A TITLE INSURANCE COMPANY;

(III)  THE MARYLAND AUTOMOBILE INSURANCE FUND;
AND

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