§ 13-925

Maryland § 13-925

• Jurisdiction: Maryland
• Article gtg: Tax - General
• Title: 13

Text

(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.

(d) (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.