In this chapter, the following terms have the meanings indicated. Terms Defined. “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. “Dependent” means any individual as defined in §152 of the Internal Revenue Code. “Individual” means a natural person. “Member” means: A shareholder of an S Corporation; A general or limited partner of a partnership, limited partnership, or limited liability partnership; 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 A beneficiary of a business trust. “Nonresident” means an individual who is not a resident of this State. “Pass-through entity” means: An S Corporation; A partnership; 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 A business trust that is not taxed as a corporation under this title. Resident. “Resident” means an individual as defined in Tax-General Article, §10-101(k), Annotated Code of Maryland. “Resident” includes an individual who: For more than 6 months of the taxable year maintains a place of abode in this State; and Spends, in the aggregate, 183 days or more within this State during the taxable year.