§ 20–103
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-103 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 1. Tax Procedures
§ 20–103LinkCopy Citation
(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.