Home/Maryland/Statutes/Article gtg: Tax - General/Title: 10/§ 10-212
Maryland Statutes

§ 10-212

Maryland § 10-212
JurisdictionMaryland
Article gtgTax - General
Title10

This text of Maryland § 10-212 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 10-212 (2026).

Text

(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.

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Bluebook (online)
Maryland § 10-212, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/10-212.