Subtitle 1 - TAXES

Section 6-101 - Scope of subtitle
Section 6-102 - Imposition of premium tax
Section 6-102.1 - [Effective Subject to Contingency - See Note] Recoupment of aggregate amount of health insurance provider fees (§ 6-102.1)
Section 6-103 - Tax rate
Section 6-103.1 - Annual distribution to Advance Directive Program Fund
Section 6-103.2 - Annual distribution to Maryland Health Benefit Exchange Fund
Section 6-104 - Computation of tax
Section 6-105 - Credit for neighborhood and community assistance contributions
Section 6-105.1 - Credit for wages and child care for qualified employment opportunity employees
Section 6-105.2 - Credit for certified rehabilitation
Section 6-105.3 - Exemption for stand-alone dental or vision plan carrier
Section 6-106 - Declaration of estimated tax
Section 6-107 - Report of gross direct premiums
Section 6-108 - Penalty and interest
Section 6-109 - Audit of report; assessment; failure to file report
Section 6-110 - Appeal to Tax Court
Section 6-111 - Dissolution or retirement
Section 6-112 - Local tax prohibited
Section 6-113 - Compliance with filing requirement
Section 6-114 - Job creation tax credit
Section 6-115 - Credit for wages, child care, and transportation for employees with disability
Section 6-116 - Credit for new or expanded business premises
Section 6-117 - Credit for long-term care insurance
Section 6-118 - Tax credit for wages paid under work-based learning program
Section 6-119 - Credits for One Maryland start-up costs
Section 6-120 - Credits for cost of commuter benefits
Section 6-121 - Transfer of funds to the Medical Assistance Program Account
Section 6-122 - Tax credit for investment of designated capital