§ 10-212. Fiduciaries

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(a) In general. -- To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $ 200 as an exemption.

(b) Personal representatives. -- To determine Maryland taxable income, a personal representative may deduct $ 600 as an exemption.

HISTORY: An. Code 1957, art. 81, § 286; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 6.

                    
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