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§ 1-303. Deadlines

West's Annotated Code of MarylandTax-PropertyEffective: October 1, 2014

West's Annotated Code of Maryland
Tax-Property
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 3. General Provisions
Effective: October 1, 2014
MD Code, Tax - Property, § 1-303
§ 1-303. Deadlines
Currentness
“Legal holiday” defined
(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.
In general
(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.
Extension of time
(c) For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1988, c. 110, § 1. Amended by Acts 2014, c. 104, § 2, eff. Oct. 1, 2014.
MD Code, Tax - Property, § 1-303, MD TAX PROPERTY § 1-303
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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