§6–103.

    The tax rate is:

        (1)    0% for premiums for annuities; and

        (2)    2% for all other premiums, including:

            (i)    gross receipts received as a result of capitation payments made to a managed care organization, supplemental payments, and bonus payments; and

            (ii)    subscription charges or other amounts paid to a for-profit health maintenance organization.