§ 13–930
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-930 (2026)
Title 13. Procedure
Subtitle 9. Refunds and Offsets
§ 13–930LinkCopy Citation
(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.