1. (1) is not liable for income tax; and
2. (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, § 10-714, or § 10-751 of this title.

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:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 6; Acts 1998, c. 5, § 1, eff. July 1, 1998; Acts 2001, c. 729, § 1, eff. July 1, 2001; Acts 2026, c. 203, § 1, eff. June 1, 2026; Acts 2026, c. 204, § 1, eff. June 1, 2026.

Formerly Art. 81, § 294.