(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.
Maryland Legal Code