{"data":{"id":"us-md/md.-code-tax-general-13-930","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–930","heading":"","body":"(a) In this part the following words have the meanings indicated.\n(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.\n(c) “Nontax liability due the State” means a liability certified by the Secretary of Budget and Management to the Comptroller.\n(d) “Refund” means an amount described as a refund of tax under the provisions of law that authorize its payment.\n(e) “Vendor payment”:\n(1) means any payment, other than a refund, made by the State to any person;\n(2) includes any expense reimbursement to an employee of the State; and\n(3) 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=13-930","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3cbcb65ae51c9aa456ebf761c1700274519bab1a74cb7bb2fa3b2c63f9370f9c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-927","next":"us-md/md.-code-tax-general-13-931"},"notice":"GroundRules: Original legal text. Not legal advice."}