New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 4 - POSTMARK RULE
Section 18:2-4.12 - Weekend and holiday
Universal Citation: NJ Admin Code 18:2-4.12
Current through Register Vol. 56, No. 18, September 16, 2024
For purposes of this subchapter, when the last day prescribed (including any extensions of time) for filing a document, making a payment, or performing any act falls on a Saturday, Sunday or a day which is a legal holiday in the State of New Jersey, the performance of such acts will be considered timely if performed on the next succeeding business day.
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