If the date for filing any report, claim, tax return, tax valuation, equalization, or exemption protest, or tax form, petition, appeal, or statement, or for making any payment, referred to in section 49-1201 , falls upon a Saturday, Sunday, nonjudicial day, or legal holiday, such filing or payment shall be considered timely if performed in person or postmarked on the next business day.
Neb. Rev. Stat. § 49-1203
Saturday, Sunday, nonjudicial day, legal holiday; next business day; performance; effect
Laws 1971, LB 867, § 3; Laws 1989, LB 66, § 1; Laws 2002, LB 994, § 6; Laws 2003, LB 760, § 17.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.