UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 10. Individual Income Tax Act |
Part 5. Procedure and Administration |
§ 59-10-518. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
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(1) As used in this section, "legal holiday" means a legal holiday in this state. (2) Subject to Section 59-10-514, 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.
Amended by Chapter 28, 2007 General Session