{"data":{"id":"us-in/ic-6-8.1-1-9","jurisdiction":"us-in","citation":"IC 6-8.1-1-9","heading":"Due dates that fall on Saturday, Sunday, or a national legal holiday","body":"Sec. 9. (a) If any due date or date required for a particular act by the taxpayer or the department falls on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act by the taxpayer or the department that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one of those holidays.\n(b) If the due date of a particular act is later than the date otherwise provided for the act as a result to the due date falling on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the last date on which a proposed assessment or demand notice must be issued or the last day on which a refund claim may be filed shall be determined without regard to the original due date (including allowable extensions) falling on a Saturday, Sunday, or holiday.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 1. Definitions and Applicability"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-1-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"707ea197992d18a97cdb6f4f88b0705eadeddf1f3e2bbbfbe051b463cb79fe33","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-1-8","next":"us-in/ic-6-8.1-1-10"},"notice":"GroundRules: Original legal text. Not legal advice."}