# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 8. Returns and Declarations

#### Section 10-809

If an individual is not required to file an income tax return under Sec. 10-805, Sec. 10-806, or Sec. 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 Sec. 10-704, Sec. 10-707, Sec. 10-714, or Sec. 10-751 of this title.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)