§ 13-925
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/md/tax-general/13-925A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–925.
(a)In this part the following words have the meanings indicated.
(b)“Local official” means a unit or official of a political subdivision of the State charged with the imposition, assessment, or collection of taxes or other liabilities payable to the political subdivision.
(c)“Refund” means a refund of any tax imposed under Maryland law.
(1)“Vendor payment” means any payment made by the State or by a political subdivision of the State to any person.
(2)“Vendor payment” includes any expense reimbursement payable to an employee of the State or of a political subdivision of the State.
(3)“Vendor payment” does not include a person’s salary, wages, or pension.