Maryland Statutes
Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments
Section 13-930 - Definitions

(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”:
        (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.