Ch. 2

LAWS OF MARYLAND

Defined terms: "Individual" § 10-101
"Resident" § 10-101

(H) RESIDENT.

(1)  "RESIDENT" MEANS:

(I)  AN INDIVIDUAL DOMICILED IN THIS STATE ON
THE LAST DAY OF THE TAXABLE YEAR; OR

(II)  AN INDIVIDUAL WHO, FOR MORE THAN 6 MONTHS
OF THE TAXABLE YEAR, MAINTAINED A PLACE OF ABODE IN THIS STATE,
WHETHER DOMICILED IN THIS STATE OR NOT.

(2)  "RESIDENT" INCLUDES, FOR THE PART OF THE TAXABLE
YEAR THAT AN INDIVIDUAL RESIDES IN THIS STATE, AN INDIVIDUAL WHO:

(I)  MOVES TO THIS STATE WITH THE INTENT TO BE
DOMICILED IN THIS STATE; OR

(II)  IS DOMICILED IN THIS STATE AND MOVES
OUTSIDE THIS STATE BEFORE THE LAST DAY OF THE TAXABLE YEAR WITH
THE BONA FIDE INTENTION TO REMAIN PERMANENTLY OUTSIDE OF THIS
STATE.

(3)  IF AN INDIVIDUAL UNDER PARAGRAPH (2)(II) OF THIS
SUBSECTION AGAIN RESIDES IN THIS STATE WITHIN 6 MONTHS AFTER
HAVING MOVED OUTSIDE THIS STATE, THERE IS A REBUTTABLE
PRESUMPTION THAT THE INDIVIDUAL DID NOT HAVE A BONA FIDE
INTENTION TO REMAIN PERMANENTLY OUTSIDE THIS STATE.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from the first and second
sentences and the first clause of the fourth sentence
of former Art. 81, § 279(i).

In paragraph (1) of this subsection, the disjunctive
"or" is substituted for the former word "and" to
clarify that either criterion determines whether or
not an individual is a "resident". Similarly, in
paragraph (l)(ii) of this subsection, the word
"other", which formerly modified the word
"individual", is deleted since this criterion may
apply to an individual who meets the criterion in
paragraph (l)(i) of this subsection.

In the introductory language of paragraph (2) of this
subsection, the reference to "the part of the taxable
year that an individual resides in this State" is
substituted for the former references to an individual
being "taxable as a resident of this State for that
portion of the taxable year in which he resided in
this State and as a nonresident of the State for the
remainder of the taxable year" and "taxable under this
subtitle only with respect to taxable income as

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