# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 02 — Individual

#### Regulation .01 Definitions.

*COMAR 03.04.02.01*

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.