§6–101.

    (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.