Maryland Code, TAX – GENERAL 13-930
Terms Used In Maryland Code, TAX - GENERAL 13-930
- 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
(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”:
(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.