Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 11-149 - Resident
"Resident" means any person:
(1) Who is domiciled in this State;(2)(i) Who owns, leases, or rents a primary place of residence in this State; and(ii) Who regardless of the person's domicile resides in this State for more than a year;(3)(i) Who maintains a main or branch office or warehouse facility in this State; and(ii) Who bases and operates motor vehicles intrastate in this State; or(4) Who has filed as a Maryland resident for income tax purposes.