{"data":{"id":"us-ia/iowa-code-421.9a","jurisdiction":"us-ia","citation":"Iowa Code § 421.9A","heading":"Due dates and holidays.","body":"1. As used in this section, “holiday” means any of the following:\na. A legal public holiday as described in section 1C.1.\nb. A paid holiday as described in section 1C.2, subsection 1, and subsection 2, paragraph “b”.\nc. A federal holiday observed by the United States postal service.\nd. A banking holiday observed by the federal reserve.\ne. A date when the office of the department is otherwise closed pursuant to section 4.1, subsection 34.\n2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday, Sunday, or any holiday, the act is considered to be performed timely if the act is performed on or before the first business day following the Saturday, Sunday, or holiday.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 421 - DEPARTMENT OF REVENUE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/421.9A.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"cc5c83a0eedfcd425e3740ae17f70c3d27fe320f1d2bb160eff97ee1c45dbf02","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-421.9","next":"us-ia/iowa-code-421.10"},"notice":"GroundRules: Original legal text. Not legal advice."}