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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
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SUBTITLE 1. TAX PROCEDURES |
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PART I. GENERAL PROVISIONS |
§ 20-103. Due dates
Latest version.
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(a) "Legal holiday" defined. -- In this section, "legal holiday" means:
(1) the day on which a legal holiday, as defined under Article 1, § 27 of the Code, is observed; or
(2) a federal legal holiday.
(b) Performance of tax-related acts. -- 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) Extensions. -- The last day to perform an act described under subsection (b) of this section is the last day of any authorized extension of time.