Ch. 3

2007 Laws of Maryland

(II) AS TO ANY STATE THAT REQUIRES COMBINED OR
CONSOLIDATED REPORTING FOR CORPORATE INCOME TAXPAYERS. LISTING
THE MEMBERS OF THE CORPORATE GROUP THAT ARE INCLUDED IN THE
COMBINED OR CONSOLIDATED GROUP FOR PURPOSES OF THE INCOME TAX
RETURN OR RETURNS FILED IN THAT STATE.

(C) (1) EACH PUBLICLY TRADED CORPORATION THAT IS DOING
BUSINESS IN THE STATE SHALL FILE WITH THE COMPTROLLER A STATEMENT
CONTAINING THE FOLLOWING INFORMATION:

(I) THE NAME OF THE CORPORATION AND THE STREET
ADDRESS OF ITS PRINCIPAL EXECUTIVE OFFICE;

(II) THE NAME OF ANY CORPORATION THAT OWNS.
DIRECTLY OR INDIRECTLY. 50% OR MORE OF THE VOTING STOCK OF THE
CORPORATION AND THE STREET ADDRESS OF THAT CORPORATION'S PRINCIPAL
EXECUTIVE OFFICE:

(III) THE CORPORATION'S 1 DIGIT 6-DIGIT NORTH
AMERICAN INDUSTRY CLASSIFICATION SYSTEM CODE NUMBER: AND

(IV) AS SPECIFIED BY THE COMPTROLLER. INFORMATION
REPORTED ON OR USED IN PREPARING THE CORPORATION'S TAX RETURN FILED
UNDER THIS TITLE. OR. IN THE CASE OF A CORPORATION NOT REQUIRED TO
FILE A TAX RETURN UNDER THIS TITLE. THE INFORMATION THAT WOULD BE
REQUIRED TO BE REPORTED ON OR USED IN PREPARING THE TAX RETURN IF
THE CORPORATION WERE REQUIRED TO FILE AN INCOME TAX RETURN.

(2) IN LIEU OF THE INFORMATION DESCRIBED IN PARAGRAPH
(1)(IV) OF THIS SUBSECTION. A PUBLICLY TRADED CORPORATION DOING
BUSINESS IN THE STATE BUT NOT REQUIRED TO FILE A TAX RETURN UNDER
THIS TITLE MAY ELECT TO PROVIDE THE FOLLOWING INFORMATION:

(I) AN EXPLANATION OF WHY THE CORPORATION IS NOT
REQUIRED TO FILE A CORPORATE INCOME TAX RETURN IN THIS STATE: AND

(II) A STATEMENT AS TO WHETHER THE CORPORATION'S
TOTAL GROSS RECEIPTS FROM SALES TO PURCHASERS IN THIS STATE FOR THE
TAXABLE YEAR WERE:

1. LESS THAN $10,000,000:

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