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Iowa Code Title X. Financial Resources [Chs. 421-454] § 421.9A. Due dates and holidays

Current as of January 01, 2024 | Updated by Findlaw Staff

1. As used in this section, “holiday” means any of the following:

a. A legal public holiday as described in section 1C.l.

b. A paid holiday as described in section 1C.2, subsection 1, and subsection 2, paragraph “b”.

c. A federal holiday observed by the United States postal service.

d. A banking holiday observed by the federal reserve.

e. A date when the office of the department is otherwise closed pursuant to section 4.1, subsection 34.

2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday, Sunday, or any holiday, the act is considered to be performed timely if the act is performed on or before the first business day following the Saturday, Sunday, or holiday.

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Cite this article: FindLaw.com - Iowa Code Title X. Financial Resources [Chs. 421-454] § 421.9A. Due dates and holidays - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-x-financial-resources-chs-421-454/ia-code-sect-421-9a/

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