Section 7-1-77 - Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.

NM Stat § 7-1-77 (2019) (N/A)
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When by any provision of the Tax Administration Act the last day for performing any act falls on Saturday, Sunday or a legal state or national 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 state or national holiday.

History: 1953 Comp., § 72-13-89, enacted by Laws 1965, ch. 248, § 80.

Cross references. — For general rule as to computation of time, see 12-2A-7 NMSA 1978.