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§ 6-111. Dissolution or retirement from State

West's Annotated Code of MarylandInsurance

West's Annotated Code of Maryland
Insurance (Refs & Annos)
Title 6. Taxes and Fees
Subtitle 1. Taxes (Refs & Annos)
MD Code, Insurance, § 6-111
§ 6-111. Dissolution or retirement from State
Currentness
In general
(a) If the person subject to taxation under this subtitle dissolves or voluntarily or involuntarily retires from the State, the dissolution or retirement does not defeat the filing of reports and the assessment and collection of taxes imposed by this subtitle with respect to premiums written or deposits held during that part of the calendar year before the dissolution or retirement.
Reporting requirements
(b)(1) The person shall file the report required by this subtitle within 30 days after dissolution or retirement.
(2) However, if the person is taken over for liquidation or rehabilitation, the person shall file the report within 6 months after the person is taken over.

Credits

Added by Acts 1995, c. 36, § 1, eff. Oct. 1, 1997. Amended by Acts 1995, c. 352, § 10, eff. Oct. 1, 1997.
Formerly Art. 48A, § 639.
MD Code, Insurance, § 6-111, MD INSURANCE § 6-111
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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