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.
History: 1953 Comp., § 72-13-89, enacted by Laws 1965, ch. 248, § 80.
ANNOTATIONSCross references. — For general rule as to computation of time, see 12-2A-7 NMSA 1978.