§ 1-303. Due dates

Latest version.

   (a) "Legal holiday" defined. -- In this section, "legal holiday" means:

   (1) the day on which a legal holiday, as defined in Article 1, § 27 of the Code, is observed; or

   (2) a federal legal holiday.

(b) In general. -- 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) Extensions of time included. -- For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.

HISTORY: 1985, ch. 8, § 2; 1988, ch. 110, § 1.

                    
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