Md. Code, Local Gov't § 20-103
Md. Code, Local Gov't § 20-103
Maryland · Maryland Code, Local Government · Status: effective
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- Citation
- Md. Code, Local Gov't § 20-103, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782792
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(a) In this section, “legal holiday” means:
(1) the day on which a legal holiday, as defined under § 1–111 of the General Provisions Article, is observed; or
(2) a federal legal holiday.
(b) Notwithstanding any other law, when the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this title falls on a Saturday, Sunday, or legal holiday, performance of the act is timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.
(c) The last day to perform an act described under subsection (b) of this section is the last day of any authorized extension of time.