Home Table of Contents

006.05.307-26-18-105. DATE OF PERFORMANCE

AR ADC 006.05.307-26-18-105Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 307. Comprehensive Individual Income Tax Regulations (Refs & Annos)
Ark. Admin. Code 006.05.307-26-18-105
006.05.307-26-18-105. DATE OF PERFORMANCE
Currentness
1.26-18-105(a)(2) U.S. Postal Service Postmark
Only the postmark of the United States Postal Service shall qualify for the provisions of this act for the filing of a return, claim, statement or other documents beyond a prescribed due date.
1.26-18-105(b) When Last Day is a Saturday, Sunday or Legal Holiday
When the last day prescribed under the authority of state tax laws for performing any act or instituting any suit 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 business day which is not Saturday, Sunday, or a legal holiday.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-18-105, AR ADC 006.05.307-26-18-105
End of Document