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D.C. Code § 47-412.01

Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

Official textus-dc/statcode.dccouncil.govlast amended
Summarize

When the last day prescribed administered by the Chief Financial Officer for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For the purposes of this section:

# (1)

The last day for the performance of any act shall be determined by including any authorized extension of time.

# (2)

The term “legal holiday” means a legal holiday in the District of Columbia.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-401 · Required bond for Collector of Taxes.
  2. 47-402 · Deputy Collector of Taxes.
  3. 47-403 · Cashier in Collector’s office.
  4. 47-404 · Account books of Collector.
  5. 47-405 · Certificate of taxes and assessments due; furnishment; fee.
  6. 47-406 · Powers of Mayor — Adjustment of certain rates.
  7. 47-407 · Powers of Mayor — Waiver of interest and penalties.
  8. 47-408 · Powers of Mayor — Omission from records of uncollectible taxes…
  9. 47-409 · Disbursement of taxes and appropriations; settlement of…
  10. 47-410 · Payment of moneys into Treasury; requisitions and…
  11. 47-411 · Trust fund deposits and disbursements.
  12. 47-412 · Applicability of personal property tax provisions.
  13. 47-412.01 · Time for performance of acts when last day falls on…
  14. 47-413 · Jeopardy assessment and collection.
  15. 47-414 · Abatement of taxes.
  16. 47-415 · Regulations.
  17. 47-421 · Interest.
  18. 47-422 · Authority to make payments.
  19. 47-423 · Authority to contract for payments.
  20. 47-424 · Persons ineligible to file claims.
  21. 47-425 · Rules and regulations. [Repealed.]
  22. 47-431 · Right of states to sue in District; certificate of authorized…
  23. 47-432 · Right of District to sue in states; authority of Mayor to…
  24. 47-433 · Definitions.
  25. 47-441 · Adopted; form.
  26. 47-442 · Appointment to Multistate Tax Commission; alternate.
  27. 47-443 · Existing District tax laws and regulations not affected.
  28. 47-444 · Audits.
  29. 47-445 · Rules and regulations.
  30. 47-446 · Implementation subject to appropriations.
  31. 47-451 · Amnesty.
  32. 47-452 · Establishment and application; availability; publicity.
  33. 47-453 · Interest.
  34. 47-454 · Substantial understatement penalty.
  35. 47-455 · Failure to file or pay penalty.
  36. 47-456 · Fraud penalty.
  37. 47-457 · Garnishment.
  38. 47-458 · Deficiencies; collection.
  39. 47-459 · Rules.
  40. 47-459.01 · Amnesty.
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