Utah Code Title 59. Revenue and Taxation § 59-10-518. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday

(1) As used in this section, “legal holiday” means a legal holiday in this state.

(2) If the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered to be timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.

(3) For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time.