# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 9. Refunds and Offsets

#### Section 13-925

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)