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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-10-518

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

Official textle.utah.gov

# (1)

As used in this section, "legal holiday" means a legal holiday in this state.

# (2)

If the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered to be timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.

# (3)

For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time.

Last amended: Amended by Chapter 87, 2016 General Session

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In this chapter (40 sections)
  1. 59-10-406 · Collection and payment of tax -- Forms filed electronically
  2. 59-10-407 · Withholding tax prepayments
  3. 59-10-408 · Withholding rules -- Agreements with federal government
  4. 59-10-501 · Rulemaking authority -- Federal income tax return…
  5. 59-10-502 · Persons required to file returns
  6. 59-10-503 · Returns by husband and wife
  7. 59-10-504 · Returns made by fiduciaries and receivers
  8. 59-10-505 · Return by minor
  9. 59-10-507 · Return by a pass-through entity
  10. 59-10-508 · Returns with respect to common trust funds
  11. 59-10-509 · Notice of qualification as fiduciary
  12. 59-10-510 · Return of electing small business corporation
  13. 59-10-511 · Statement of tax withheld
  14. 59-10-512 · Signing of returns and other documents
  15. 59-10-513 · Verifications of returns
  16. 59-10-514 · Return filing requirements -- Rulemaking authority
  17. 59-10-514.1 · Definitions -- Requirement to file returns by electronic…
  18. 59-10-515 · Place and time for filing other documents
  19. 59-10-516 · Filing extension -- Payment of tax -- Penalty -- Foreign…
  20. 59-10-517 · Timely mailing treated as timely filing and paying
  21. 59-10-518 · Time for performance of acts when last day falls on…
  22. 59-10-519 · Place for filing returns or other documents
  23. 59-10-520 · Time and place for paying tax shown on returns
  24. 59-10-522 · Extension of time for paying tax
  25. 59-10-527 · Assessment authority
  26. 59-10-529 · Overpayment of tax -- Credits -- Refunds
  27. 59-10-529.1 · Time period for commission to issue a refund
  28. 59-10-531 · Claims for refund or credit
  29. 59-10-536 · Assessment and collection of tax -- Change on federal…
  30. 59-10-537 · Interest on underpayment, nonpayment, or extension of time…
  31. 59-10-538 · Interest on overpayments
  32. 59-10-539 · Penalties and interest
  33. 59-10-541 · Violations -- Civil and criminal penalties
  34. 59-10-544 · General powers and duties of the commission -- Deposit,…
  35. 59-10-546 · Application of former law
  36. 59-10-552 · Carry forward of expired or repealed tax credit
  37. 59-10-1002 · Definitions
  38. 59-10-1002.1 · Removal of tax credit from tax return and prohibition on…
  39. 59-10-1002.2 · Apportionment of tax credits
  40. 59-10-1003 · Tax credit for tax paid by individual to another state
Full table of contents →