(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.
Maryland Legal Code