§ 1-201. Last day to pay tax, file return, or perform act related to taxes
West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2014
Effective: October 1, 2014
MD Code, Tax - General, § 1-201
§ 1-201. Last day to pay tax, file return, or perform act related to taxes
(a) In this section, “legal holiday” means:
(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.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2014, c. 104, § 2, eff. Oct. 1, 2014.
Formerly Art. 81, § 205.
MD Code, Tax - General, § 1-201, MD TAX GENERAL § 1-201
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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