Md. Code, Tax - General § 10-809
This is the official text of Md. Code, Tax - General § 10-809, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–809.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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