Ind. Code § 6-8.1-1-9
Due dates that fall on Saturday, Sunday, or a national legal holiday
Indiana · Indiana Code Title 6 — Taxation · Status: effective
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- Ind. Code § 6-8.1-1-9, Due dates that fall on Saturday, Sunday, or a national legal holiday, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1614520
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Full text
Sec. 9.
(a) If any due date or date required for a particular act by the taxpayer or the department falls on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act by the taxpayer or the department that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one of those holidays.
(b) If the due date of a particular act is later than the date otherwise provided for the act as a result to the due date falling on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the last date on which a proposed assessment or demand notice must be issued or the last day on which a refund claim may be filed shall be determined without regard to the original due date (including allowable extensions) falling on a Saturday, Sunday, or holiday.