68-3-7. Time, how computed.
(1) A person shall compute the period of time provided by law to perform an act by:
(a) excluding the first day; and
(b) except as provided in Subsection (2), including the last day.
(2) If the last day is a legal holiday, a Saturday, or a Sunday, then a person shall:
(a) exclude the day described in this Subsection (2) from the time computation described in Subsection (1); and
(b) compute the period of time to include the end of the next day that is not a legal holiday, a Saturday, or a Sunday.