Time for performance of acts where last day falls on Saturday, Sunday or legal holiday
Checkout our iOS App for a better way to browser and research.
When the last day prescribed by this subtitle or the Virgin Islands income tax law 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—
(1) the last day for the performance of any act shall be determined by including any authorized extension of time; and
(2) “legal holiday” shall include such days as are defined in section 171 of Title 1, other than Sunday.