1648 LAWS OF MARYLAND. [CH. 906

fied with any such assessment may appeal therefrom to the
Board of Tax Appeals, and from any decision of the Board of
Tax Appeals may appeal to the courts of this State, as pro-
vided in this Article.

(b) If any insurance company required to file a report under
this sub-title should fail to do so on or before the date fixed
for the filing of such report, the Department is authorized to
make an estimate of the amount of taxes due by such insur-
ance company under this sub-title and to assess such taxes at
no more than twice the amount estimated to be due. Notice
of such assessment shall be mailed to such corporation ad-
dressed to its mailing address, if it has a mailing address on
file with the Department, or, if it has not a mailing address
on file with the Department, addressed to it at any other
address of such corporation as may appear upon the records
<)f the Department. In the event such report shall not be filed
by such insurance company within fifteen days after the mail-
ing of such notice of assessment, the said assessment shall be-
come final and the amount of the taxes due thereon, including
the penalties and interest, shall be collected as other taxes are
collected.

103E. In the event any insurance company shall dissolve
or retire from this State, either voluntarily or involuntarily,
during any calendar year, such dissolution or voluntary or
involuntary retirement from this State shall not defeat the
filing of reports and the assessment and collection of the
taxes imposed by this sub-title with respect to the premiums
written or deposits held during that part of such calendar
year prior to such dissolution or retirement from this State.
In any such case the report herein required to be filed shall
l>e filed within thirty days after such dissolution or retire-
ment from this State. In the case of an insurance company
taken over for liquidation or rehabilitation the report shall
fee filed within six months thereafter.

103F. No county or city of this State shall levy or impose
any taxes upon any insurance company subject to taxation
under this sub-title, except taxes on real estate, tangible per-
sonal property, and shares in national banks and domestic
corporations the shares of which are subject to ordinary taxes
under this Article.

SEC. 2. And be it further enacted, That Section 39 of Article
48A of the Annotated Code of Maryland (1939 Edition), title
"Insurance", sub-title "General Provisions", Section 160 of
said Article, sub-title "Mutual Insurance Companies", Section
178 of said Article, sub-title "Reciprocal Exchanges and Inter-
Insurers", Sections 195 and 215 of said Article, sub-title