1. As used in this section, “holiday” means any of the following: a. A legal public holiday as described in section 1C.1. b. A paid holiday as described in section 1C.2, subsection 1, and subsection 2, paragraph “b”. c. A federal holiday observed by the United States postal service. d. A banking holiday observed by the federal reserve. e. A date when the office of the department is otherwise closed pursuant to section 4.1, subsection 34. 2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday, Sunday, or any holiday, the act isconsidered to be performed timely if the act is performed on or before the first business day following the Saturday, Sunday, or holiday.
‹ Prev All Iowa 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.