District of Columbia § 47-412.01 Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

District of Columbia Statutes

§ 47-412.01 — Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

District of Columbia § 47-412.01

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 4Collection and Disbursement of Taxes.

Subch. IGeneral Provisions.

This text of District of Columbia § 47-412.01 (Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-412.01 (2026).

Text

When the last day prescribed administered by the Chief Financial Officer for performing any act falls on Saturday, Sunday, or a legal 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 holiday. For the purposes of this section:

(1)The last day for the performance of any act shall be determined by including any authorized extension of time.

(2)The term “legal holiday” means a legal holiday in the District of Columbia.

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When the last day prescribed administered by the Chief Financial Officer for performing any act falls on Saturday, Sunday, or a legal 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 holiday. For the purposes of this section:

(1) The last day for the performance of any act shall be determined by including any authorized extension of time.

(2) The term “legal holiday” means a legal holiday in the District of Columbia.