Section 6-101 - Scope of subtitle(a) The following persons are subject to taxation under this subtitle: (1) a person engaged as principal in the business of writing insurance contracts, surety contracts, guaranty contracts, or annuity contracts;(2) a managed care organization authorized by Title 15, Subtitle 1 of the Health - General Article;(3) a for-profit health maintenance organization authorized by Title 19, Subtitle 7 of the Health - General Article;(4) an attorney in fact for a reciprocal insurer; and(5) a credit indemnity company.(b) The following persons are not subject to taxation under this subtitle:(1) a nonprofit health service plan corporation that meets the requirements established under §§ 14-106 and 14-107 of this article;(2) a fraternal benefit society;(3) a surplus lines broker, who is subject to taxation in accordance with Title 3, Subtitle 3 of this article;(4) an unauthorized insurer, who is subject to taxation in accordance with Title 4, Subtitle 2 of this article;(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) the Maryland Automobile Insurance Fund.Amended by 2021 Md. Laws, Ch. 469,Sec. 1, eff. 10/1/2021.Amended by 2021 Md. Laws, Ch. 468,Sec. 1, eff. 10/1/2021.Amended by 2017 Md. Laws, Ch. 509,Sec. 1, eff. 1/1/2018.Amended by 2013 Md. Laws, Ch. 159,Sec. 10, eff. 7/1/2018. 2017 Md. Laws, Ch. 509,Sec. 4 provides that: "Sections 1 and 3 of this Act shall remain effective for a period of 4 years and 6 months and, at the end of June 30, 2022, with no further action required by the General Assembly, Sections 1 and 3 of this Act shall be abrogated and of no further force and effect.