Section 1-201 - Due dates.
§ 1-201. Due dates.
(a) "Legal holiday" defined.- In this section, "legal holiday" means:
(1) the day on which a legal holiday, as defined in Article 1, § 27 of the Code, is observed; or
(2) a federal legal holiday.
(b) In general.- 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.
(c) Extensions of time included.- For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.
[An. Code 1957, art. 81, § 205; 1988, ch. 2, § 1.]