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§ 13-930. 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 VI. Federal Nontax Liabilities--Withholding of Tax Refunds and Payments (Refs & Annos)
MD Code, Tax - General, § 13-930
§ 13-930. Definitions
In general
(a) In this part the following words have the meanings indicated.
Federal official
(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.
Nontax liability due the State
(c) “Nontax liability due the State” means a liability certified by the Secretary of Budget and Management to the Comptroller.
Refund
(d) “Refund” means an amount described as a refund of tax under the provisions of law that authorize its payment.
Vendor payment
(e) “Vendor payment”:
(1) means any payment, other than a refund, made by the State to any person;
(2) includes any expense reimbursement to an employee of the State; and
(3) does not include a person's salary, wages, or pension.

Credits

Added by Acts 2006, c. 577, § 1, eff. July 1, 2006.
MD Code, Tax - General, § 13-930, MD TAX GENERAL § 13-930
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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