§ 13-930. Definitions.

MD Tax-Gen Code § 13-930 (2019) (N/A)
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(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.