Sec. 1.06. EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE. An act is timely if: (1) the last day for the performance of the act is: (A) a Saturday, Sunday, or legal state or national holiday; or (B) in the case of a payment of taxes imposed by a taxing unit, a day on which the office of the collector for the taxing unit is closed; and (2) the act is performed on the next regular business day.
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