43-241. Time for performance of acts;
definition


A. Notwithstanding any other provision of this title or title 1, if the
last day for performing any act under this title falls on a Saturday, Sunday or legal
holiday, the act is considered timely if it is performed on the next day that is not a
Saturday, Sunday or legal holiday.


B. For the purposes of this section "legal holiday" shall include holidays
specified in section 1-301 and holidays determined by the United States secretary of the
treasury for the purposes of section 7503 of the internal revenue code.