{"data":{"id":"us-nm/7-1-77","jurisdiction":"us-nm","citation":"7-1-77","heading":"Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.","body":"When by any provision of the Tax Administration Act the last day for performing any act falls on Saturday, Sunday or a legal state or national 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 state or national holiday.","path":["Chapter 7 - Taxation","ARTICLE 1 Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"886faf4e44491c9402f9bc286368359b30bea167c222ec642653d92697d6bd93","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-76","next":"us-nm/7-1-78"},"notice":"GroundRules: Original legal text. Not legal advice."}