49-1203. Saturday, Sunday, nonjudicial day, legal holiday; next business day; performance; effect.
If the date for filing any report, claim, tax return, tax valuation, equalization, or exemption protest, or tax form, petition, appeal, or statement, or for making any payment, referred to in section 49-1201, falls upon a Saturday, Sunday, nonjudicial day, or legal holiday, such filing or payment shall be considered timely if performed in person or postmarked on the next business day.
Source
- Laws 1971, LB 867, § 3;
- Laws 1989, LB 66, § 1;
- Laws 2002, LB 994, § 6;
- Laws 2003, LB 760, § 17.