{"data":{"id":"us-md/md.-code-tax-general-10-212","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–212","heading":"","body":"(a) To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption.\n(b) To determine Maryland taxable income, a personal representative may deduct $600 as an exemption.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-212","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"eb1a99e7b1bb10a88cf5075f498cc4995c3da59b4f5f695e65cca54c922399e3","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-211","next":"us-md/md.-code-tax-general-10-213"},"notice":"GroundRules: Original legal text. Not legal advice."}