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Maryland Code, Tax-Property § 1-303

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 1-303 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-1-303/

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