Code of Maryland Regulations
Title 31 - MARYLAND INSURANCE ADMINISTRATION
Subtitle 06 - TAXES AND FEES
Chapter 31.06.02 - Retaliatory Tax
Section 31.06.02.04 - Domicile
Universal Citation: MD Code Reg 31.06.02.04
Current through Register Vol. 51, No. 19, September 20, 2024
For the purposes of this chapter, the domicile of an insurer formed under the Laws of Canada or a province of Canada shall be deemed to be that of the province in which its head office is situated. All other alien insurers shall be deemed to be domiciled in that state in which is located its principal place of business in the United States.
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