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2013 Maryland Code
TAX - GENERAL
§ 10-809 - Individual returns -- By individual not required to file


MD Tax-Gen Code § 10-809 (2013) What's This?

§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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