A+ Gov't. Solutions v. Comptroller

A+ Government Solutions, LLC, et al. v. Comptroller of Maryland No. 466, Sept. Term 2021 Opinion by Leahy, J. Income Tax > Pass-Through Entities Maryland Code (1988, 2016 Repl. Vol.), Tax-General Article (“TG”), § 10-102.1(c)(1) states that pass-through entity income tax “shall be treated as a tax imposed on the nonresident or nonresident entity members that is paid on behalf of the nonresidents or nonresident entities by the pass-through entity.” In other words, “the income of [a pass- through entity] ‘passes through’ and is attributed to its [members] for purposes of the Maryland income tax…