Section 1-201 - Due dates(a) In this section, "legal holiday" means: (1) the day on which a legal holiday, as defined in § 1-111 of the General Provisions Article, is observed; or(2) a federal legal holiday.(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.(c) For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.Amended by 2014 Md. Laws, Ch. 104,Sec. 2, eff. 10/1/2014.