Authority: IC 6-8.1-3-3

Affected: IC 1-1-9-1; IC 6

Sec. 2. Any act which is required to be performed under the provisions of IC 6 of the Indiana Code pertaining to any listed tax may be performed on the succeeding business day if the due date falls on any state holiday listed in IC 1-1-9-1, any other national legal holiday, or a Saturday or Sunday.

(Department of State Revenue; 45 IAC 15-6-2; filed Oct 1, 1987, 1:30 pm: 11 IR 541)