WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Subsection (c)(3) and (4) of this section is revised
to state separately that a personal representative may
execute a joint return with the surviving spouse or
the personal representative of a deceased spouse, for
clarity.

The second clause of the second sentence of former
Art. 81, § 294(d), which required a personal
representative and a surviving spouse or personal
representative of that spouse to "execute such joint
return", is deleted as unnecessary in light of the use
of the word "jointly".

Former Art. 81, § 308, which related to the return
requirement for the estate of deceased military
personnel, is deleted as obsolete.

As to the accounting period required on a return when
an individual dies, see § 10-503 of this title.

Defined terms: "Income tax" § 1-101
"Individual" § 10-801

10-809. SAME -- BY INDIVIDUAL NOT REQUIRED TO FILE.

IF AN INDIVIDUAL IS NOT REQUIRED TO FILE AN INCOME TAX
RETURN UNDER § 10-805 OR § 10-806 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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
294(a)(3).

In the introductory language of this section, the
phrase "under § 10-805 or § 10-806 of this subtitle"
is substituted for the former phrases "to this State
in accordance with the provisions of this subsection",
for clarity.

Also in the introductory language of this section, the
former reference "[notwithstanding any other
provisions of this subtitle to the contrary" is
deleted as surplusage.

In item (1) of this section, the former phrase
"otherwise due under this subtitle" is deleted since
the item also covers individuals who have no tax
liability.

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