23VAC10-20-20: Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday

A. Definitions. The following words and terms when used in this section shall have the following meanings unless the context clearly indicates otherwise:

"Legal holiday" means any day designated as such by § 2.2-3300 of the Code of Virginia.

"Business day" means any Monday, Tuesday, Wednesday, Thursday, or Friday that is not a legal holiday.

B. Generally. When the last day prescribed by law for filing a return or paying a tax falls on a Saturday, Sunday or legal holiday, then the return may be filed or the payment may be made without penalty or interest on the next succeeding business day. If an extension has been obtained, and the last day of the extension falls on a Saturday, Sunday or legal holiday the return may be filed or the payment may be made without penalty on the next succeeding business day.