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Code · New Mexico · Chapter 7 — Taxation · Article 1 — Administration

7-1-77. Timeliness when last day for performance falls on Saturday,

75 words·~1 min read·/nm/chapter-7-taxation/article-1-administration/7-1-77

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Sunday or legal holiday.
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.
History: 1953 Comp., § 72-13-89, enacted by Laws 1965, ch. 248, § 80.
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