§ 10–809
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-809 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–809LinkCopy Citation
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, § 10–714, or § 10–751 of this title.