Md. Code Regs. tit. 03, subtit. 04, ch. 03.04.07 - Pass-Through Entity Tax

  1. § 03.04.07.01 - Definitions
  2. § 03.04.07.02 - Imposition and Computation of Tax
  3. § 03.04.07.03 - Filing of Returns and Payment of Tax
  4. § 03.04.07.04 - Statements to Members
  5. § 03.04.07.05 - Composite Returns

Notes

Md. Code Regs. tit. 03, subtit. 04, ch. 03.04.07
Effective date: January 20, 1992 (19:1 Md. R. 23)
Regulation .01B amended effective March 29, 1993 (20:6 Md. R. 579)
Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)
Regulation .03 amended effective November 20, 1994 (21:23 Md. R. 1931)
Regulation .03B amended and D adopted effective December 22, 2003 (30:25 Md. R. 1845)
Regulation .04B amended effective December 22, 2003 (30:25 Md. R. 1845)
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Chapter revised effective October 9, 2006 (33:20 Md. R. 1613)
Regulation .02B amended effective April 19, 2010 (37:8 Md. R. 614)
Regulation .02C amended effective February 9, 2009 (36:3 Md. R. 207)
Regulation .03A amended effective March 27, 2017 (44:6 Md. R. 324)
Regulation .04B amended effective March 21, 2011 (38:6 Md. R. 393)
Regulation .01-.05 amended effective May 2, 2022 (49:9 Md. R. 529)

Authority: Tax-General Article, §§ 2-103 and 10-102.1(c) and (f), Annotated Code of Maryland

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