COMAR 03.04.02.01. 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;#
(a) A shareholder of an S Corporation;
(b)A general or limited partner of a partnership, limited…#
(b) A general or limited partner of a partnership, limited partnership, or limited liability partnership;