There is a newer version of the Maryland Code
Maryland Tax - General Section 10-809
§ 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.
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