Md. Code, Tax - General § 13-930

in effect

(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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-930&enactments=falseFetched: 10/17/2026