{"data":{"id":"us-md/md.-code-tax-general-13-925","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–925","heading":"","body":"(a) In this part the following words have the meanings indicated.\n(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.\n(c) “Refund” means a refund of any tax imposed under Maryland law.\n(d) (1) “Vendor payment” means any payment made by the State or by a political subdivision of the State to any person.\n(2) “Vendor payment” includes any expense reimbursement payable to an employee of the State or of a political subdivision of the State.\n(3) “Vendor payment” does not include a person’s salary, wages, or pension.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-925","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"379e9d1d7fa283d6583dfb499c4ed5bb175f7699ab2d8fa64366d96ed074e98a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-922","next":"us-md/md.-code-tax-general-13-926"},"notice":"GroundRules: Original legal text. Not legal advice."}