US Laws, Codes, Statutes & Cases

      (a)      In this section, "legal holiday" means:

            (1)      The day on which a legal holiday, as defined in Article 1, § 27 of the Code, 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.