When the last day prescribed administered by the Office of Tax and Revenue for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For the purposes of this section: The last day for the performance of any act shall be determined by including any authorized extension of time. The term “legal holiday” means a legal holiday in the District of Columbia.
‹ Prev All District Of Columbia sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.