6-101Scope of Title6-102Imposition of Premium Tax on Gross Direct Premiums6-102.1Recoupment of Aggregate Amount of Health Insurance Provider Fee6-103Tax Rate6-103.1Spinal Cord Injury Research Trust Fund6-103.2Distribution of Tax Proceeds to Maryland Health Benefit Exchange Fund6-104Computation of Tax6-105Tax Credit for Neighborhood and Community Assistance Contributions6-105.1Abrogated by Acts 1996, C. 379, § 6, as Amended by Acts 1999, C. 34, § 2; Acts 2000, C. 448, § 1; Acts 2007, C. 370, § 4, eff. June 30, 2009.6-105.2Tax Credit for Certified Rehabilitation6-105.3Exemption from Health Care Regulatory Assessment and Annual Assessment Fee for Payment of Health Insurance Provider Fee Assessment6-106Declaration of Estimated Tax6-107Report of Gross Direct Premiums6-108Penalties and Interest6-109Examination and Audit of Reports by Commissioner6-110Appeals to Tax Court6-111Dissolution or Retirement from State6-112Local Taxes Prohibited6-113Compliance with Filing Requirement6-114Tax Credit for Job Creation6-115Tax Credit for Wages and Benefits Paid to Employees with Disabilities6-116State Tax Credit Against Premium Taxes6-117Tax Credit for Employer-Provided Long-Term Care Insurance6-118Abrogated by Acts 2008, C. 571, § 3, eff. July 1, 20136-119Tax Credit for One Maryland Project and Start-up Costs6-120Tax Credit for Providing Commuter Benefits to Business Entity Employees6-121Nonprofit Health Maintenance Organizations6-122Tax Credit for Investment of Designated Capital