§ 10-809
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/md/tax-general/10-809A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–809.
If an individual is not required to file an income tax return under § 10-805, § 10-806 or § 10-813 of this subtitle, the individual:
(1)is not liable for income tax; and
(2)may file an income tax return to claim a refund of the income tax withheld or estimated income tax paid or a refund under § 10-704, § 10-707, or § 10-714 of this title.