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Current as of March 08, 2022 | Updated by FindLaw Staff
A. Notwithstanding any other provision of this title or title 1, 1 if the last day for performing any act under this title falls on a Saturday, Sunday or legal holiday, the act is considered timely if it is performed on the next day that is not a Saturday, Sunday or legal holiday.
B. For the purposes of this section “legal holiday” shall include holidays specified in § 1-301 and holidays determined by the United States secretary of the treasury for the purposes of § 7503 of the internal revenue code. 2
Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-241. Time for performance of acts; definition - last updated March 08, 2022 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-241/
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