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.
Structure Maryland Statutes
Subtitle 8 - Returns and Declarations
Part II - Returns and Declarations Generally
Section 10-804 - Requirements Generally; Checkoff; Fractional Part of Dollar
Section 10-804.1 - Corporations and Corporate Group Returns
Section 10-805 - Individual Returns -- Residents
Section 10-806 - Individual Returns -- by Nonresident
Section 10-807 - Individual Returns -- Joint or Separate Return
Section 10-808 - Individual Returns -- by Person on Behalf of Individual
Section 10-809 - Individual Returns -- by Individual Not Required to File
Section 10-810 - Corporation Return -- in General
Section 10-811 - Corporation Return -- Affiliated Corporations
Section 10-812 - Corporation Return -- Exempt Corporations
Section 10-813 - Fiduciary Return
Section 10-814 - Partnership Return
Section 10-815 - Individual Declaration of Estimated Tax
Section 10-816 - Corporation and Partnership Declaration of Estimated Tax
Section 10-817 - Withholding Returns