{"data":{"id":"us-md/md.-code-local-government-20-103","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–103","heading":"","body":"(a) In this section, “legal holiday” means:\n(1) the day on which a legal holiday, as defined under § 1–111 of the\nGeneral Provisions Article, is observed; or\n(2) a federal legal holiday.\n(b) Notwithstanding any other law, when the last day to pay a tax, file a tax\nreturn, or perform any other act that relates to taxes under this title falls on a\nSaturday, Sunday, or legal holiday, performance of the act is timely if the act is\nperformed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.\n(c) The last day to perform an act described under subsection (b) of this\nsection is the last day of any authorized extension of time.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"2681a50a241883577f84b5567e6e696e2b82735bc62c370f364b0ae9762cffbd","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-102","next":"us-md/md.-code-local-government-20-104"},"notice":"GroundRules: Original legal text. Not legal advice."}