Terms Used In Maryland Code, TAX - GENERAL 10-212

  • Fiduciary: A trustee, executor, or administrator.
  • Personal representative: includes an administrator and an executor. See
(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.