New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter IX. Procedural Regulations |
Part 2399. Mailing Rules and LegalHolidays |
Sec. 2399.3. Saturdays,Sundays and legal holidays
Latest version.
- Tax Law, §§ 171, 289-d(3), 434-a(3),514-a(2), 691(c), 1091(c), 1147(a)(3), 1419(c)Except as otherwise providedby law or this Title, when the last day prescribed (including anyextensions of time, where applicable) for filing a document, makinga payment, or performing any act falls on a Saturday, Sunday or aday which is a legal holiday in the State of New York, these actswill be considered timely if performed on the next succeeding daywhich is not a Saturday, Sunday or legal holiday.