Taxes | Midpage6-101Scope 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