State Codes and Statutes
Statutes > Maryland > Tax-general > Title-10 > Subtitle-8 > 10-809§ 10-809. Individual returns - By individual not required to file.
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.
[An. Code 1957, art. 81, § 294; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 6; 1998, ch. 5; 2001, ch. 729.]
