Section 1-303 - Due dates. - Maryland Statutes

§ 1-303. Due dates.
 

(a)  "Legal holiday" defined.- 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)  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. 
 

[1985, ch. 8, § 2; 1988, ch. 110, § 1.]