In computing the adjustments under §§ 10-206 and 10-210 of this title, a nonresident shall allocate to the State income, losses, or adjustments derived in connection with a business that is carried on both in and out of the State and of which the nonresident is a partner, shareholder of an S corporation, or proprietor, […]
(a) In this section, “worldwide headquartered company” means a corporation included in a group of corporations including a parent corporation that: (1) filed a Form 10–Q with the Securities and Exchange Commission for the quarterly period ending June 30, 2017; (2) has its principal executive office in the State; and (3) (i) employs at all times between July 1, 2017, […]
(a) (1) In this section the following words have the meanings indicated. (2) (i) “Financial institution” means: 1. a credit company; 2. except as provided in subparagraph (ii)1 of this paragraph, a finance company; 3. an international banking facility; 4. a loan company; 5. a mortgage company; 6. a safe-deposit company; and 7. a savings and loan association. (ii) “Financial institution” does not include: 1. a finance company […]
