# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 07 — Pass-Through Entity Tax

#### Regulation .05 Composite Returns.

*COMAR 03.04.07.05*

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.