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Maryland Code, Tax-General § 13-925

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-925 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-925/

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