Arizona Statutes
§ 43-241 — Time for performance of acts; definition
A.Notwithstanding any other provision of this title or title 1, if the last day for performing any act under this title falls on a Saturday, Sunday or legal holiday, the act is considered timely if it is performed on the next day that is not a Saturday, Sunday or legal holiday.
B.For the purposes of this section "legal holiday" shall include holidays specified in section 1-301 and holidays determined by the United States secretary of the treasury for the purposes of section 7503 of the internal revenue code.
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Nearby Sections
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§ 43-1001
Definitions§ 43-101
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Addition to Arizona gross income