WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Former Art. 81, § 2(18) and (19), which defined
"principal office" as it applied to a domestic
corporation and to a foreign corporation,
respectively, is deleted as surplusage since the term
only appeared in that context in former Art. 81, §
2(15), which also is deleted.

Former Art. 81, § 4(f), which excluded a common trust
fund from the meaning of the words "corporation or
association", is deleted as unnecessary in light of §
10-104(1) of this article, which exempts income from a
common trust fund from income tax.

SUBTITLE 2. GENERAL PROVISIONS.

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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 205,
as it related to this article.

In subsection (a) of this section, the phrase "[i]n
this section" is substituted for the former reference
to "in the case of any ... act ... to be performed at
any office, of the State ... or at any other office of
any political subdivision of the State, or its
instrumentalities or agencies", for clarity and
brevity.

In subsection (b) of this section, the phrase "under
this article" is added to indicate that similar
provisions, also derived from former Art. 81, § 205,
appear in TP § 1-303 and in Art. 24 of the Code.

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