Ch. 3

2007 Laws of Maryland

(I) AN AFFILIATED GROUP OR CONTROLLED GROUP UNDER
§ 1504 OR § 1563 OF THE INTERNAL REVENUE CODE; OR

(II) AN AFFILIATED GROUP OF CORPORATIONS:

1. THAT IS ENGAGED IN A UNITARY BUSINESS: AND

2. MORE THAN 50% OF THE VOTING STOCK OF EACH
MEMBER OF WHICH IS DIRECTLY OR INDIRECTLY OWNED BY:

A.        A COMMON OWNER OR COMMON OWNERS. EITHER
CORPORATE OR NONCORPORATE: OR

B.        ONE OR MORE MEMBERS OF THE GROUP.

(3) "DOING BUSINESS IN THE STATE" INCLUDES ENGAGING IN
ANY OF THE FOLLOWING ACTIVITIES. WHETHER OR NOT THE CORPORATION
ENGAGING IN THE ACTIVITY IS SUBJECT TO THE TAX IMPOSED UNDER THIS
TITLE:

(I) OWNING OR RENTING REAL OR TANGIBLE PERSONAL
PROPERTY PHYSICALLY LOCATED IN THE STATE;

(II)      HAVING EMPLOYEES. AGENTS. OR REPRESENTATIVES
ACTING ON THE CORPORATION'S BEHALF IN THE STATE;

(III)     MAKING SALES OF TANGIBLE PERSONAL PROPERTY TO
PURCHASERS THAT TAKE POSSESSION OF THE PROPERTY IN THE STATE;

(IV)     REGULARLY AND SYSTEMATICALLY PERFORMING
SERVICES FOR CUSTOMERS LOCATED IN THE STATE:

(V)       REGULARLY AND SYSTEMATICALLY PERFORMING
SERVICES IN THE STATE:

(VI)     EARNING INCOME FROM INTANGIBLE PROPERTY THAT
HAS A BUSINESS SITUS IN THE STATE:

(VII)   ENGAGING IN REGULAR AND SYSTEMATIC SOLICITATION
OF SALES IN THE STATE:

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