Md. Code Ann., Tax-Gen. § 13-912 — § 13-912

(a) In this part the following words have the meanings indicated.
(b) “Central Collection Unit” means the Central Collection Unit in the Department of Budget and Management.
(c) (1) “Debt” means:
(i) a liquidated sum due and owing any State agency that has accrued through contract, subrogation, tort, operation of law, or other cause of action, regardless of whether there is an outstanding judgment for that sum; or
(ii) a delinquent restitution account on a judgment of restitution referred to the Central Collection Unit for collection under § 11–616 of the Criminal Procedure Article.
(2) “Debt” includes converted funds as defined in § 15–122.2 of the Health – General Article.
(d) “Debtor” means:
(1) a person owing a debt to a State agency that has not been adjudged satisfied by court order, set aside by court order, or discharged in bankruptcy; or
(2) a defendant or liable parent in arrears of restitution payments whose account has been referred to the Central Collection Unit under § 11-616 of the Criminal Procedure Article.
(e) “State agency” means any agency, association, board, bureau, college, commission, committee, council, foundation, fund, department, institute, institution, public corporation, service, trust, university, or other unit of State government, including any subunit of these agencies.