2011 New Mexico Statutes
Chapter 7: Taxation
Article 1: Administration, 7-1-1 through 7-1-82
Section 7-1-77: Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.
7-1-77. Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.
When by any provision of the Tax Administration Act [7-1-1 NMSA 1978] 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.
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