GroundRules
Utah Code § 59-10-518: Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-10 Individual Income Tax Act
- Part 59-10-5 Procedure and Administration
(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.
Collected 2026-09-03T11:34:33Z. Source file · JSON