In this part the following words have the meanings indicated. “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. “Refund” means a refund of any tax imposed under Maryland law. “Vendor payment” means any payment made by the State or by a political subdivision of the State to any person. “Vendor payment” includes any expense reimbursement payable to an employee of the State or of a political subdivision of the State. “Vendor payment” does not include a person’s salary, wages, or pension.