Home Table of Contents

§ 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

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 1. Definitions; General Provisions (Refs & Annos)
Subtitle 2. General Provisions (Refs & Annos)
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
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.
Time extensions
(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 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 all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document