§ 13–925
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-925 (2026)
Title 13. Procedure
Subtitle 9. Refunds and Offsets
§ 13–925LinkCopy Citation
(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.