Minnesota § 270C.39 DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY

Minnesota Statutes

§ 270C.39 — DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY

Minnesota § 270C.39

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270CDEPARTMENT OF REVENUE

This text of Minnesota § 270C.39 (DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 270C.39 (2026).

Text

When the last day prescribed by law for the payment of any tax to or the filing of any return, statement, or document with the commissioner or the department falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For purposes of this section, the last day for the performance of the prescribed act shall be determined by including any authorized extension of time; the term "legal holiday" shall mean any day made a holiday in Minnesota by section645.44, subdivision 5, or by the laws of the United States.

Free access — add to your briefcase to read the full text and ask questions with AI

When the last day prescribed by law for the payment of any tax to or the filing of any return, statement, or document with the commissioner or the department falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For purposes of this section, the last day for the performance of the prescribed act shall be determined by including any authorized extension of time; the term "legal holiday" shall mean any day made a holiday in Minnesota by section645.44, subdivision 5, or by the laws of the United States.