Md. Code Regs. 03.04.07.05

Current through Register Vol. 51, No. 11, May 31, 2024

Section 03.04.07.05 - 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.

Regulation .05 amended effective 49:9 Md. R. 529, eff. 5/2/2022