Maryland § 6-101
Full text of Maryland Maryland Code § 6-101, with citation guidance and answers to common questions.
§ 6-101.
(a) The following persons are subject to taxation under this subtitle:
(1) a person engaged as principal in the business of writing insurance contracts, surety contracts, guaranty contracts, or annuity contracts;
(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; and
(5) 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) 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; and
(6) the Maryland Automobile Insurance Fund.
Frequently Asked Questions About Maryland § 6-101
What does Maryland Code § 6-101 cover?
Section 6-101 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 6-101?
A common citation format is "Maryland Code § 6-101" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 6-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.