2005 Connecticut Code - Sec. 12-169. Payment of taxes due on Saturday, Sunday or legal holiday.

      Sec. 12-169. Payment of taxes due on Saturday, Sunday or legal holiday. When the final day for payment of any tax occurs on Saturday, Sunday or a legal holiday, payment may be made without interest or penalty on the following business day.

      (1949 Rev., S. 1850; February, 1965, P.A. 26.)

      History: 1965 act included payment on business days following Saturdays which are final days for payment.

      See Sec. 12-39a re payment date for state taxes when last date is Saturday, Sunday or holiday.

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