<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-930" title_number="13" title_name="Procedure" subtitle_number="9" subtitle_name="Refunds and Offsets">
  <level label="a">
    <text>In this part the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“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.</text>
  </level>
  <level label="c">
    <text>“Nontax liability due the State” means a liability certified by the Secretary of Budget and Management to the Comptroller.</text>
  </level>
  <level label="d">
    <text>“Refund” means an amount described as a refund of tax under the provisions of law that authorize its payment.</text>
  </level>
  <level label="e">
    <text>“Vendor payment”:</text>
    <level label="1">
      <text>means any payment, other than a refund, made by the State to any person;</text>
    </level>
    <level label="2">
      <text>includes any expense reimbursement to an employee of the State; and</text>
    </level>
    <level label="3">
      <text>does not include a person’s salary, wages, or pension.</text>
    </level>
  </level>
</section>
