Utah Statutes
§ 59-10-518 — Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
Utah § 59-10-518
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-10Individual Income Tax Act
Part 59-10-5Procedure and Administration
This text of Utah § 59-10-518 (Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-10-518 (2026).
Text
(1)As used in this section, "legal holiday" means a legal holiday in this state.
(2)If the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered to be timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.
(3)For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time.
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Legislative History
Amended by Chapter 87, 2016 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-10-518, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-10-518.