- (a) Any period of time set forth in this part or in the Independent Tax Appeals Commission Act, Arkansas Code § 26-18-1101 et seq., unless otherwise provided by law, shall begin on the first day following the day of the act that initiates the period.
- (b) When the last day of the period is a day on which the Tax Appeals Commission is closed, the period shall run until the end of the next business day.
- (c) For the purpose of computing time to respond, any document served on a day when the commission is closed shall be deemed served on the next business day.