2.__Payment of assessment; returns.__Every individual subject to the assessment imposed by this section shall, on or before April 15th, file with the assessor on forms prescribed by the assessor a return for the prior calendar year.__At the time of filing such a return, each individual shall pay to the assessor the amount of assessment shown due.

3.__Dirigo Health Fund.__The assessor shall pay taxes collected under this section to the Dirigo Health Fund established in Title 24-A, section 6915.

4.__Exemption.__An individual who demonstrates to the satisfcation of the assessor conclusive evidence that the individual has obtained a basic catastrophic policy and is not enrolled in Dirigo Health Insurance as permitted under Title 24- A, section 6910 is exempt from paying the assessment required in subsection 1.

PART B

Sec. B-1. 24 MRSA §2327, as amended by PL 2003, c. 469, Pt. E, §1, is further amended to read:

§2327. Group rates

A group health care contract may not be issued by a nonprofit hospital or medical service organization in this State until a copy of the group rates to be used in calculating the premium for these contracts has been filed for informational purposes with the superintendent. The filing must include the base rates and a description of any procedures to be used to adjust the base rates to reflect factors including, but not limited to, age, gender, health status, claims experience, group size and coverage of dependents. Notwithstanding this section, rates for group Medicare supplement, nursing home care or long-term care contracts and for certain group contracts included within the definition of "individual health plan" in Title 24-A, section 2736-C, subsection 1, paragraph C must be filed in accordance with section 2321 and rates for small group health plans as defined by Title 24-A, section 2808-B must be filed in accordance with that section.