(a)In this part the following words have the meanings…#
(a) In this part the following words have the meanings indicated.
(b)“Local official” means a unit or official of a…#
(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…#
(c) “Refund” means a refund of any tax imposed under Maryland law.