Maryland Code, TAX – GENERAL 13-925
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Maryland Code, TAX - GENERAL 13-925
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(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.