There Is a Newer Version of the Utah Code
  1. 2025 Utah Code
  2. 2024 Utah Code
  3. 2023 Utah Code
  4. 2011 Utah Code (here)
  5. View All Versions
View Our Newest Version Here

2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 518 Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

59-10-518. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
(1) As used in this section, "legal holiday" means a legal holiday in this state.
(2) Subject to Section 59-10-514, if the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered to be timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.
(3) For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time.

Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.