There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 10-212 - Fiduciaries
MD Tax-Gen Code § 10-212 (2013) What's This?
§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.
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