Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 1-201
§ 1-201
# (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.
Source: view the official text
In this article (40 sections)
- gtg-1-101 · § 1-101
- gtg-1-201 · § 1-201
- gtg-1-202 · § 1-202
- gtg-1-203 · § 1-203
- gtg-1-204 · § 1-204
- gtg-1-205 · § 1-205
- gtg-1-206 · § 1-206
- gtg-1-207 · § 1-207
- gtg-1-208 · § 1-208
- gtg-1-301 · § 1-301
- gtg-1-302 · § 1-302
- gtg-1-303 · § 1-303
- gtg-1-304 · § 1-304
- gtg-1-305 · § 1-305
- gtg-1-306 · § 1-306
- gtg-1-307 · § 1-307
- gtg-1-401 · § 1-401
- gtg-1-402 · § 1-402
- gtg-1-403 · § 1-403
- gtg-1-404 · § 1-404
- gtg-1-405 · § 1-405
- gtg-1-406 · § 1-406
- gtg-1-407 · § 1-407
- gtg-1-408 · § 1-408
- gtg-2-1001 · § 2-1001
- gtg-2-1002 · § 2-1002
- gtg-2-101 · § 2-101
- gtg-2-102.1 · § 2-102.1
- gtg-2-102.2 · § 2-102.2
- gtg-2-102 · § 2-102
- gtg-2-103 · § 2-103
- gtg-2-104 · § 2-104
- gtg-2-105 · § 2-105
- gtg-2-106 · § 2-106
- gtg-2-107 · § 2-107
- gtg-2-108 · § 2-108
- gtg-2-109 · § 2-109
- gtg-2-110 · § 2-110
- gtg-2-1101 · § 2-1101
- gtg-2-1102 · § 2-1102