(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.
Md. Code Ann., Tax-Gen. § 10-212
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.