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.
§ 7-1-77 NMSA 1978
Timeliness when last day for performance falls on Saturday, Sunday or legal holiday
Known as the Tax Administration Act
The act spans §§ 7–7 (198 sections).
1953 Comp., § 72-13-89, enacted by Laws 1965, ch. 248, § 80.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.