20 CRR-NY 2399.3NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER IX. PROCEDURAL REGULATIONS
PART 2399. MAILING RULES AND LEGALHOLIDAYS
20 CRR-NY 2399.3
20 CRR-NY 2399.3
2399.3 Saturdays,Sundays and legal holidays.
Tax Law, ยงยง 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.
20 CRR-NY 2399.3
Current through September 30, 2022
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.