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Ch. 444 2005 LAWS OF MARYLAND
(ii) motor fuel, as defined in § 9-101 of this article, that:
2. is bought by:
A. the United States or a unit of the United States
government; [or]
B. THE DEPARTMENT OF GENERAL SERVICES FOR USE BY
STATE AGENCIES; OR
[B] C. a person who is required to pay a tax on the same fuel
to another state;
13-923. RESERVED.
13-924. RESERVED.
PART V. POLITICAL SUBDIVISION LIABILITIES - WITHHOLDING OF TAX REFUNDS
AND PAYMENTS.
13-925,
(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.
13-926.
(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION. A LOCAL
OFFICIAL MAY:
(1) CERTIFY TO THE COMPTROLLER THE EXISTENCE OF A PERSON'S
DELINQUENT TAX LIABILITY OR ANY OTHER LIABILITY OWED BY THE PERSON TO
THE LOCAL OFFICIAL'S POLITICAL SUBDIVISION; AND
(2) REQUEST THE COMPTROLLER TO WITHHOLD ANY REFUND AND
VENDOR PAYMENT TO WHICH THE PERSON IS ENTITLED.
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