{"data":{"id":"us-ut/utah-code-59-10-518","jurisdiction":"us-ut","citation":"Utah Code § 59-10-518","heading":"Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.","body":"(1) As used in this section, \"legal holiday\" means a legal holiday in this state.\n(2) If the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered to be timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.\n(3) For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-5 Procedure and Administration"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S518.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"29b07347a25aca8882589099703c9acc0b5cbeb4362c3c307c683ca4be12fe52","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-517","next":"us-ut/utah-code-59-10-519"},"notice":"GroundRules: Original legal text. Not legal advice."}