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§ 10-212. Fiduciaries and personal representatives

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 2. Maryland Taxable Income Calculations for Individual (Refs & Annos)
Part III. Exemptions (Refs & Annos)
MD Code, Tax - General, § 10-212
§ 10-212. Fiduciaries and personal representatives
Currentness
Deduction for fiduciary
(a) To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption.
Deduction for personal representative
(b) To determine Maryland taxable income, a personal representative may deduct $600 as an exemption.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 6.
Formerly Art. 81, § 286.
MD Code, Tax - General, § 10-212, MD TAX GENERAL § 10-212
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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