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

When the last day prescribed under authority of this article or any article of this chapter imposing any tax administered under this article for performing any act falls on Saturday, Sunday or a legal holiday, the performance of such 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 purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; and the term "legal holiday" means a legal holiday in this state.

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In this chapter (40 sections)

11-9-14 · Venue
11-9-15 · Limitation on prosecution
11-9-16 · Effective date; former law preserved for certain purposes
11-9-17 · Severability
11-10-1 · Legislative findings
11-10-2 · Short title; arrangement and classification
11-10-3 · Application of this article
11-10-4 · Definitions
11-10-5 · General power; regulations and forms
11-10-5A · Investigations
11-10-5AA · Confidentiality of information obtained during…
11-10-5B · Subpoena and subpoena duces tecum
11-10-5BB · Applying lottery prizes to tax liabilities
11-10-5C · Returns by Tax Commissioner
11-10-5CC · Disclosure of certain tax information to Commissioner of…
11-10-5D · Confidentiality and disclosure of returns and return…
11-10-5DD · Disclosure of certain tax information pursuant to written…
11-10-5E · Service of notice
11-10-5EE · Limitations on claiming credits and rebates; rulemaking
11-10-5F · Timely filing and paying
11-10-5G · Time for performance of acts where last day falls on…
11-10-5H · Enforcement proceedings
11-10-5I · Enforcement powers
11-10-5J · Liability for taxes withheld or collected
11-10-5K · Fractional parts of a cent
11-10-5L · Payment of estimated tax
11-10-5M · Overpayment of installments
11-10-5N · Payment by commercially acceptable means
11-10-5O · Notice of fiduciary relationship
11-10-5P · Effective date of amendments
11-10-5Q · Settlement agreements and compromises
11-10-5R · Technical assistance advisories
11-10-5S · Disclosure of certain taxpayer information
11-10-5T · Payment by electronic fund transfers
11-10-5U · Disclosure of persons making retail sales of tobacco products
11-10-5V · Disclosure of tax information to the treasurer for return,…
11-10-5W · Confidentiality and disclosure of information set forth in…
11-10-5X · Waiver of derivative tax, interest and penalty imposed on…
11-10-5Y · Disclosure of return information to Consolidated Public…
11-10-5Z · Electronic filing for certain persons

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