A person who is required under Insurance Article, Annotated Code of Maryland, or Health-General Article, Annotated Code of Maryland, to file an annual financial statement, interim financial statement, audited financial report, or annual actuarial opinion shall prepare the documents in accordance with the Annual Statement Instructions and the Accounting Practices and Procedures Manual adopted by the National Association of Insurance Commissioners.

Authority: Health-General Article, §§19-717 and 19-718; Insurance Article, §§2-109, 2-205, 2-207, 2-208, 2-209, 3-303, 3-318, 3-319, 4-116, 5-201, 5-903, 5-904, 8-461, 8-462, 13-116, 14-125, and 14-411; Annotated Code of Maryland

Effective date:

Regulations .01—.04 adopted as an emergency provision effective June 17, 1993 (20:14 Md. R. 1164); adopted permanently effective October 11, 1993 (20:20 Md. R. 1570)

Chapter recodified from COMAR 09.30.58 to COMAR 31.04.01 effective September 7, 1998 (25:18 Md. R. 1439)

Regulation .01B amended effective June 20, 2016 (43:12 Md. R. 668)

Regulation .03A amended effective June 20, 2016 (43:12 Md. R. 668)