For the purpose of computing the obligations imposed by Maryland on foreign and alien insurers, payments made to the Unsatisfied Claim and Judgment Fund, the Maryland Automobile Insurance Fund, and any other Maryland special purpose fund which comes within the provisions of the retaliatory tax statute, shall be credited to the calendar year in which the payments were actually made, regardless of the premium payment year on which assessment is based.

Authority: Insurance Article, §2-109 and Title 6, Subtitle 3, Annotated Code of Maryland

Effective date: April 1, 1967

Amended effective May 1, 1968

Regulations .01—.03 amended effective November 6, 1995 (22:22 Md. R. 1657)

Chapter recodified from COMAR 09.30.13 to COMAR 31.06.02 effective September 7, 1998 (25:18 Md. R. 1439)

Regulation .01 amended effective August 15, 2016 (43:16 Md. R. 901)

Regulation .02 amended effective August 15, 2016 (43:16 Md. R. 901)