Maryland § 6-103
Full text of Maryland Maryland Code § 6-103, with citation guidance and answers to common questions.
§ 6-103.
The tax rate is:
(1) 0% for premiums for annuities; and
(2) 2% for all other premiums, including:
(i) gross receipts received as a result of capitation payments made to a managed care organization, supplemental payments, and bonus payments; and
(ii) subscription charges or other amounts paid to a for-profit health maintenance organization.
Frequently Asked Questions About Maryland § 6-103
What does Maryland Code § 6-103 cover?
Section 6-103 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 § 6-103?
A common citation format is "Maryland Code § 6-103" (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 § 6-103 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.