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§ 13-925. Definitions

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 9. Refunds and Offsets (Refs & Annos)
Part V. Political Subdivision Liabilities--Withholding of Tax Refunds and Payments (Refs & Annos)
MD Code, Tax - General, § 13-925
§ 13-925. Definitions
Currentness
In general
(a) In this part the following words have the meanings indicated.
Local official
(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.
Refund
(c) “Refund” means a refund of any tax imposed under Maryland law.
Vendor payment
(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.

Credits

Added by Acts 2005, c. 444, § 3, eff. July 1, 2005.
MD Code, Tax - General, § 13-925, MD TAX GENERAL § 13-925
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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