# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 9. Refunds and Offsets

#### Section 13-930

(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. Sec. 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.

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