Section I-4903 - Timely Filing When the Due Date Falls on Saturday, Sunday, or Legal Holiday (Louisiana Code of Regulations)

§ I-4903. Timely Filing When the Due Date Falls on Saturday, Sunday, or Legal Holiday

A. Unless otherwise specifically provided, when the due date of any report or return prescribed under the laws administered by the Department of Revenue and Taxation, falls on a Saturday, Sunday, or a legal holiday, the report or return shall be considered timely if it is filed on the next business day.

B. Definitions. For the purposes of this Section, the following term is defined.

Legal Holiday-any legal holiday observed by the state of Louisiana or the United States Post Office.

(Promulgated by the Department of Revenue and Taxation, Office of the Secretary, LR 19:1594 (December 1993).)

AUTHORITY NOTE: Promulgated in accordance with R.S. 9:188, 26:453, 45:1179, 47:1511, and 47:2425.

Disclaimer: Although Lawrina works hard to ensure the information on this page is accurate and timely, we take no responsibility for deviations from the official text. Section I-4903 Timely Filing When the Due Date Falls on Saturday, Sunday, or Legal Holiday may have been updated since our last review. Please refer to official resources for the most accurate information.

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