§ 20-103
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/md/local-government/20-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–103.
(a)In this section, “legal holiday” means:
(1)the day on which a legal holiday, as defined under § 1–111 of the General Provisions Article, is observed; or
(2)a federal legal holiday.
(b)Notwithstanding any other law, when the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this title falls on a Saturday, Sunday, or legal holiday, performance of the act is timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.
(c)The last day to perform an act described under subsection
(b)of this section is the last day of any authorized extension of time.