New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2399 - Mailing Rules And Legal Holidays
Section 2399.3 - Saturdays, Sundays and legal holidays
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2399.3
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 171, 289-d(3), 434-a(3), 514-a(2), 691(c), 1091(c), 1147(a)(3), 1419(c)
Except as otherwise provided by law or this Title, when the last day prescribed (including any extensions of time, where applicable) 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 York, these acts will be considered timely if performed on the next succeeding day which is not a Saturday, Sunday or legal holiday.
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