COMAR 03.04.07.05 — § 5 Composite Returns.

.05 Composite Returns.
A.
A pass-through entity may file a composite return on behalf of the nonresident members that are individuals (not including fiduciaries) pursuant to
COMAR 03.04.02.04
.
B.
An electing pass-through entity may not file a composite return on behalf of any members.