2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 9 - Refunds and Offsets
Section 13-930 - Definitions.
§ 13-930. Definitions.
(a) In general.- In this part the following words have the meanings indicated.
(b) Federal official.- "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.- "Nontax liability due the State" means a liability certified by the Secretary of Budget and Management to the Comptroller.
(d) Refund.- "Refund" means an amount described as a refund of tax under the provisions of law that authorize its payment.
(e) Vendor payment.- "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.
[2006, ch. 577.]
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