COMAR 03.04.02.01 — § 1 Definitions.

.01 Definitions.
A.
In this chapter, the following terms have the meanings indicated.
B.
Terms Defined.
(1)
“Day”, for purposes of
§B(7) of this regulation
, includes any part of a day, provided, however, that a continuous period of 24 hours or less may not constitute more than 1 day.
(2)
“Dependent” means any individual as defined in §152 of the Internal Revenue Code.
(3)
“Individual” means a natural person.
(4)
“Member” means:
(a)
A shareholder of an S Corporation;
(b)
A general or limited partner of a partnership, limited partnership, or limited liability partnership;
(c)
A member of a limited liability company as defined under Corporations and Associations Article, Title 4A, Annotated Code of Maryland, if the limited liability company is taxable as a partnership under §761 of the Internal Revenue Code; or
(d)
A beneficiary of a business trust.
(5)
“Nonresident” means an individual who is not a resident of this State.
(6)
“Pass-through entity” means:
(a)
An S Corporation;
(b)
A partnership;
(c)
A limited liability company as defined under Corporations and Associations Article, Title 4A, Annotated Code of Maryland, if the limited liability company is taxable as a partnership under §761 of the Internal Revenue Code; or
(d)
A business trust that is not taxed as a corporation under this title.
(7)
Resident.
(a)
“Resident” means an individual as defined in
Tax-General Article, §10-101(k), Annotated Code of Maryland
.
(b)
“Resident” includes an individual who:
(i)
For more than 6 months of the taxable year maintains a place of abode in this State; and
(ii)
Spends, in the aggregate, 183 days or more within this State during the taxable year.