Md. Code, Tax - General § 13-925

in effect

(a) In this part the following words have the meanings indicated. (b) “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. (c) “Refund” means a refund of any tax imposed under Maryland law. (d) (1) “Vendor payment” means any payment made by the State or by a political subdivision of the State to any person. (2) “Vendor payment” includes any expense reimbursement payable to an employee of the State or of a political subdivision of the State. (3) “Vendor payment” 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=13-925&enactments=falseFetched: 10/17/2026