NMSA 1978, § 7-1-77 — 7-1-77

Timeliness when last day for performance falls on Saturday,
Sunday or legal holiday.
When by any provision of the Tax Administration Act the last day for performing any
act falls on Saturday, Sunday or a legal state or national 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 state or national holiday.