§ 13-930
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/md/tax-general/13-930A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–930.
(a)In this part the following words have the meanings indicated.
(b)“Federal official” means a unit or official of the federal government charged with the collection of nontax liabilities payable to the federal government pursuant to 31 U.S.C. § 3716.
(c)“Nontax liability due the State” means a liability certified by the Secretary of Budget and Management to the Comptroller.
(d)“Refund” means an amount described as a refund of tax under the provisions of law that authorize its payment.
(e)“Vendor payment”:
(1)means any payment, other than a refund, made by the State to any person;
(2)includes any expense reimbursement to an employee of the State; and
(3)does not include a person’s salary, wages, or pension.