Section 10-212 - Fiduciaries.
§ 10-212. Fiduciaries.
(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.
[An. Code 1957, art. 81, § 286; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 6.]