§ 10–212
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-212 (2026)
Title 10. Income Tax
Subtitle 2. Maryland Taxable Income Calculations for Individual
§ 10–212LinkCopy Citation
(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.