Note: This version of section effective until 1-1-2023. See also following repeal of this section, effective 1-1-2023.
Sec. 2. If any due date falls on a Saturday, a Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one of those holidays.
As added by Acts 1980, P.L.61, SEC.1.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 6. Filing and Due Dates
6-8.1-6-1. Due Date Extensions; Requirements; Tax Payments; Penalties and Interest
6-8.1-6-1-b. Due Date Extensions; Requirements; Tax Payments; Penalties and Interest
6-8.1-6-2. Saturdays, Sundays, and Holidays
6-8.1-6-4. Certification of Returns and Forms
6-8.1-6-4.5. Rounding to Nearest Whole Dollar
6-8.1-6-5. Taxpayer Return; Itemization of Income Derived From Sources Outside Indiana