(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.