(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.
Maryland Legal Code
(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.