Section 20-103 - Due dates(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.Amended by 2014 Md. Laws, Ch. 104,Sec. 2, eff. 10/1/2014.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.