Maryland Code, Tax-General § 13-930

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

(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.

(c) “Nontax liability due the State” means a liability certified by the Secretary of Budget and Management to the Comptroller.

(d) “Refund” means an amount described as a refund of tax under the provisions of law that authorize its payment.

(e) “Vendor payment”: