{"data":{"id":"us-md/md.-code-tax-general-10-809","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–809","heading":"","body":"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:\n(1) is not liable for income tax; and\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-809","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6e23a7fba6373b44bea049bf9af557fddd8b0a89fea33361912170a753a748c1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-808","next":"us-md/md.-code-tax-general-10-809.1"},"notice":"GroundRules: Original legal text. Not legal advice."}