Section 13-925 - Definitions. - Maryland Statutes

§ 13-925. Definitions.
 

(a)  In general.- In this part the following words have the meanings indicated. 

(b)  Local official.- "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.- "Refund" means a refund of any tax imposed under Maryland law. 

(d)  Vendor payment.-  

(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. 
 

[2005, ch. 444, § 3.]