In computing any period of time prescribed or allowed by these Rules the day of the act or event after which the designated period of time begins to run is not to be included. The last day of the period so computed is to be included unless:(1) it is a Saturday, Sunday or a legal holiday, in which event the period runs until the end of the next day which is neither a Saturday, Sunday or a holiday; (2) the act to be done is the filing of some paper in this Court, and the office of the Clerk of this Court on said last day of the period is not open, or is closed for a part of a day, in which event, the period runs until the end of the next day which is neither a Saturday, Sunday, a legal holiday, or a day on which the said office is not open the entire day during ordinary business hours. When the period of time allowed is more than seven (7) days, intermediate Saturdays, Sundays and holidays shall be considered as other days; but if the period of time is seven (7) days or less, intermediate Saturdays, Sundays, and holidays shall not be counted in computing the period of time.

Authority: Tax General Article §3-105, Annotated Code of Maryland

Effective date: July 1, 1977 (4:16 Md. R. 1247)

Regulation .15 adopted effective July 13, 1977

Regulation .15 amended effective January 27, 1986 (13:2 Md. R. 139)

Regulation .01 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .02D amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .03A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .04 repealed and new Regulation .04 adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .06B amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .08 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .09A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .09C adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .11A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .13 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .15C, D amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .16 adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021