Sec. 12-169. Payment of taxes due on Saturday, Sunday or legal holiday. When the final day for payment of any tax or any installment thereof occurs on Saturday, Sunday or a legal holiday, payment may be made without interest or penalty on the following business day.
(1949 Rev., S. 1850; February, 1965, P.A. 26; P.A. 13-276, S. 39.)
History: 1965 act included payment on business days following Saturdays which are final days for payment; P.A. 13-276 added “or any installment thereof”.
See Sec. 12-39a re payment date for state taxes when last date is Saturday, Sunday or holiday.