2018 Maryland Code
Tax - General
Title 1 - Definitions; General Provisions
Subtitle 2 - General Provisions
§ 1-201. Due dates

  • (a) "Legal holiday" defined. -- In this section, "legal holiday" means:

    • (1) the day on which a legal holiday, as defined in ยง 1-111 of the General Provisions Article, is observed; or

    • (2) a federal legal holiday.

  • (b) In general. -- 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) Extensions of time included. -- For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.

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