(b) Notwithstanding any other law, when under State or local law, the last day to
pay a tax, file a tax return, or perform any other act that relates to taxes under
this article falls on a Saturday, Sunday, or legal holiday, performance of the act
is considered timely if the act is performed on the next succeeding day that is not
a Saturday, Sunday, or legal holiday.
(c) For purposes of this section, the last day to perform an act is the last day of
any authorized extension of time.
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