# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 1. Tax Procedures

#### Section 20-103

(a) In this section, "legal holiday" means:

  (1) the day on which a legal holiday, as defined under Sec. 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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)