{"data":{"id":"us-md/md.-code-tax-general-1-201","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 1–201","heading":"","body":"(a) In this section, “legal holiday” means:\n(1) the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or\n(2) a federal legal holiday.\n(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.\n(c) For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=1-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b61593f1dfa514c53a95da49f0650fb78128db10332592af5ec74196a5af0339","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-1-101","next":"us-md/md.-code-tax-general-1-202"},"notice":"GroundRules: Original legal text. Not legal advice."}