{"data":{"id":"us-dc/d.c.-code-47-412.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-412.01","heading":"Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.","body":"When the last day prescribed administered by the Chief Financial Officer for performing any act falls on Saturday, Sunday, or a legal 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 holiday. For the purposes of this section:\n\n(1)\nThe last day for the performance of any act shall be determined by including any authorized extension of time.\n\n(2)\nThe term “legal holiday” means a legal holiday in the District of Columbia.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 4. Collection and Disbursement of Taxes.","Subchapter I. General Provisions."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-412.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"29ef5d2939ddde745a508efe8ac05b10ee9a4ecc0c567c1b55d3ba3e5e73eb1e","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-412","next":"us-dc/d.c.-code-47-413"},"notice":"GroundRules: Original legal text. Not legal advice."}