.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.