Md. Code Ann., Tax-Gen. § 1-201
Last day to pay tax, file return, or perform act related to taxes
Effective Oct 1, 2014Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2014, c. 104, § 2, eff. Oct. 1, 2014.State of Maryland
(a) In this section, “legal holiday” means:
- (1) the day on which a legal holiday, as defined in § 1-111 of the General Provisions Article, is observed; or
- (2) a federal legal holiday.
- (b) Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.
- (c) For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2014, c. 104, § 2, eff. Oct. 1, 2014.
Formerly Art. 81, § 205.