Md. Code Ann., Tax-Gen. § 10-212
Fiduciaries and personal representatives
Effective Jan 1, 1989Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 6.State of Maryland
- (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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 6.
Formerly Art. 81, § 286.