§ 10-212
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/md/tax-general/10-212A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–212.
(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.