Md. Code, Local Government § 20-103
This is the official text of Md. Code, Local Government § 20-103, part of Maryland’s Code, Local Government — governs the powers and operations of Maryland counties and municipalities.
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§20–103.
Official statutory text
(a) In this section, “legal holiday” means:
(1) the day on which a legal holiday, as defined under § 1–111 of the General Provisions Article, is observed; or
(2) a federal legal holiday.
(b) 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) The last day to perform an act described under subsection (b) of this section is the last day of any authorized extension of time.
(1) the day on which a legal holiday, as defined under § 1–111 of the General Provisions Article, is observed; or
(2) a federal legal holiday.
(b) 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) The last day to perform an act described under subsection (b) of this section is the last day of any authorized extension of time.
Status: in_force · Read it on the official government site
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