New Mexico Statutes

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

New Mexico·Ch. 7 Taxation·Art. 1 Administration
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.

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Legislative History

1953 Comp., § 72-13-89, enacted by Laws 1965, ch. 248, § 80.

Nearby Sections

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