2013 Maryland Code
§ 11-149 - Resident
“Resident” means any person:
(1) Who is domiciled in this State;
(2) (i) Who owns, leases, or rents a primary place of residence in this State; and
(ii) Who regardless of the person’s domicile resides in this State for more than a year;
(3) (i) Who maintains a main or branch office or warehouse facility in this State; and
(ii) Who bases and operates motor vehicles intrastate in this State; or
(4) Who has filed as a Maryland resident for income tax purposes.
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