Md. Code, Tax - General § 10-212

Md. Code, Tax - General § 10-212
in effect
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(a) To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption. (b) To determine Maryland taxable income, a personal representative may deduct $600 as an exemption.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-212&enactments=falseFetched: 10/17/2026

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