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Maryland · Through 2026-01-01

Md. Code, Tax - General § 10–212

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  1. Article - Tax - General

(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.

Collected 2026-09-14T20:01:18Z. Source file · JSON

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