§ 1–303
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 1-303 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 3. General Provisions
§ 1–303LinkCopy Citation
(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.