Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 1-303
§ 1-303
# (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)
- gtp-1-101 · § 1-101
- gtp-1-201 · § 1-201
- gtp-1-202 · § 1-202
- gtp-1-203 · § 1-203
- gtp-1-204 · § 1-204
- gtp-1-301 · § 1-301
- gtp-1-302 · § 1-302
- gtp-1-303 · § 1-303
- gtp-1-304 · § 1-304
- gtp-1-305 · § 1-305
- gtp-1-401 · § 1-401
- gtp-1-402 · § 1-402
- gtp-1-403 · § 1-403
- gtp-2-101 · § 2-101
- gtp-2-102 · § 2-102
- gtp-2-103 · § 2-103
- gtp-2-104 · § 2-104
- gtp-2-105 · § 2-105
- gtp-2-106 · § 2-106
- gtp-2-107 · § 2-107
- gtp-2-108 · § 2-108
- gtp-2-109 · § 2-109
- gtp-2-110 · § 2-110
- gtp-2-111 · § 2-111
- gtp-2-112 · § 2-112
- gtp-2-201 · § 2-201
- gtp-2-202 · § 2-202
- gtp-2-203 · § 2-203
- gtp-2-204 · § 2-204
- gtp-2-205 · § 2-205
- gtp-2-206 · § 2-206
- gtp-2-207 · § 2-207
- gtp-2-208 · § 2-208
- gtp-2-209 · § 2-209
- gtp-2-210 · § 2-210
- gtp-2-211 · § 2-211
- gtp-2-212 · § 2-212
- gtp-2-213 · § 2-213
- gtp-2-214 · § 2-214
- gtp-2-215 · § 2-215