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: is not liable for income tax; and 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.