An act is timely if:

1. (1) the last day for the performance of the act is:

   1. (A) a Saturday, Sunday, or legal state or national holiday; or
   2. (B) in the case of a payment of taxes imposed by a taxing unit, a day on which the office of the collector for the taxing unit is closed; and
2. (2) the act is performed on the next regular business day.

Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Acts 2025, 89th Leg., R.S., Ch. 119 (H.B. 1392), Sec. 1, eff. January 1, 2026.