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2020 PTE booklet - Marylandtaxes.gov

nonresident fiduciary members’ distributive or pro rata shares of income allocable to Maryland. PTEs also are required to pay a tax at the rate of 8.25% of income allocable to Maryland on behalf of all members who are nonresident entities. A nonresident entity is an entity that is not formed under the laws of Maryland; and is not qualified by,

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