1. (a) The following persons are subject to taxation under this subtitle:

   1. (1) a person engaged as principal in the business of writing insurance contracts, surety contracts, guaranty contracts, or annuity contracts;
   2. (2) a managed care organization authorized by Title 15, Subtitle 1 of the Health--General Article;
   3. (3) a for-profit health maintenance organization authorized by Title 19, Subtitle 7 of the Health--General Article;
   4. (4) an attorney in fact for a reciprocal insurer; and
   5. (5) a credit indemnity company.

2. (b) The following persons are not subject to taxation under this subtitle:

   1. (1) a nonprofit health service plan corporation that meets the requirements established under §§ 14-106 and 14-107 of this article;
   2. (2) a fraternal benefit society;
   3. (3) a surplus lines broker, who is subject to taxation in accordance with Title 3, Subtitle 3 of this article;
   4. (4) an unauthorized insurer, who is subject to taxation in accordance with Title 4, Subtitle 2 of this article;
   5. (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. (6) the Maryland Automobile Insurance Fund.

Added by Acts 1995, c. 36, § 1, eff. Oct. 1, 1997. Amended by Acts 1995, c. 352, § 10, eff. Oct. 1, 1997; Acts 2000, c. 565, § 1, eff. July 1, 2000; Acts 2001, c. 178, § 1, eff. Oct. 1, 2001; Acts 2002, c. 153, § 6, eff. July 1, 2003; Acts 2004, 1st Sp. Sess., c. 5, § 1, eff. Jan. 11, 2005; Acts 2005, c. 25, § 13, eff. April 12, 2005; Acts 2005, c. 280, § 4, eff. July 1, 2005; Acts 2005, c. 444, § 1, eff. July 1, 2005; Acts 2011, c. 397, § 1, eff. June 1, 2011; Acts 2012, c. 570, § 6, eff. Oct. 1, 2013; Acts 2013, c. 159, § 2, eff. June 1, 2013; Acts 2016, c. 321, § 3, eff. July 1, 2016; Acts 2017, c. 509, § 1, eff. Jan. 1, 2018; Acts 2021, c. 468, § 1, eff. Oct. 1, 2021; Acts 2021, c. 469, § 1, eff. Oct. 1, 2021.