TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
§ 1814. Time for Performance of Acts Where Last Day Falls On Saturday, Sunday, or Legal Holiday. When the last day prescribed under authority of the Commonwealth Tax laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; the term “‘legal holiday’” means a legal holiday in the CNMI. Source: PL 3-11, § 814; repealed and reenacted by PL 14-35, § 4 (1814).