Beginning with the annual statement for the calendar year 1970, to be filed on or before March 1, 1971, each insurer shall allocate its premiums in accordance with the following:

1. A. Property and Casualty.

   Line of Business	Jurisdiction Charged
   Fire	Location of risk
   Extended Coverage	Location of risk
   Other Allied Lines	Location of risk
   Homeowners Multiple Peril	Location of risk
   Commercial Multiple Peril	Location of risk
   Earthquake	Location of risk
   Growing Crops	Location of risk
   Wet Marine	Jurisdiction in which contract of insurance is negotiated and placed, except builders' risks to jurisdiction in which risk is located.
   Inland Marine	Principal address of policy holder
   Group Accident & Health, Including Credit	Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer. Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.
   Other Accident & Health	Address to which premium notice is sent
   Workmen's Compensation	Location of insured's operation
   Liability other than Auto (B.I.)	Location of risk or operation
   Liability other than Auto (P.D.)	Location of risk or operation
   Auto Liability (B.I.)	Location of principal garage
   Auto Liability (P.D.)	Location of principal garage
   Auto Physical Damage	Location of principal garage
   Aircraft Physical Damage	Location of principal hangar
   Fidelity:
   Bankers Blanket Bond	Location of employer
   Mercantile Blanket Bond	Location of employer
   Employees Individual Bonds	Location of employer
   Employees Schedule Bonds	Location of employer
   U.S. Government Employee Bonds	Location of employer
   Public Official Bond	Location of insured
   Fraud Bonds	Location of insured
   Forgery Bonds	Location of insured
   Merchants Protective Bonds	Location of insured
   Surety:
   Depository Bonds	Location of principal
   Judicial Bonds	Location of court
   Court Bonds	Location of court
   License Bonds	Location of obligee
   Construction Bonds	Location of work
   Supply Bonds	Location of principal
   Public Official	Location of principal's employment
   Indemnity & Miscellaneous Bonds	Location of principal
   Credit Insurance, Indemnity	Principal office of the insured
   Mortgage Guaranty	Location of mortgaged property
   Glass	Location of risk
   Burglary and Theft	Location of risk
   Boiler and Machinery	Location of risk

2. B. Life.

   Classification	Jurisdiction Charged
   Ordinary Life, Including Credit	Address to which the premium notice is sent
   Industrial Life and Monthly Debit Ordinary	Location of debit(when debit includes two or more jurisdictions, apply ratio of amount in force in each jurisdiction to total debit)
   Single Premiums	Address of insured's residence
   Group Life, Including Credit	Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer.
   	Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.

3. C. Accident and Health.

   Classification	Jurisdiction Charged
   Individual, Including Credit	Address to which premium notice is sent
   Industrial and Monthly Debit	Location of debit (when debit includes two or more jurisdictions, apply ratio of amounts in force in each jurisdiction to total debit)
   Group, Including Credit	Groups under 500 employee/member/debtor lives, jurisdiction in which the largest number of lives are located according to the records of the insurer.
   	Groups of 500 or more not all in one jurisdiction, by ratio of lives in each jurisdiction to total lives under policy.

4. D. Annuity Allocations. Insofar as annuity considerations are taxable, they shall be allocated by the same method as that adopted for life insurance premiums.
5. E. Title Allocations. Title insurance premiums are to be allocated to location of risk.
6. F. Federal Areas Allocations. Business done at Army, Navy, or Air Force bases, and other similar federal installations, shall be allocated to the jurisdiction of the insured's residence, as listed on the application.

Authority: Insurance Article, §§2-109 and 6-102—6-104, Annotated Code of Maryland

Effective date:

Regulations .01—.03 effective December 1, 1969

Regulation .01A amended effective October 23, 1995 (22:21 Md. R. 1615)

Regulation .04 effective August 1, 1970

Chapter recodified from COMAR 09.30.12 to COMAR 31.06.01 effective September 7, 1998 (25:18 Md. R. 1439)