When the last day prescribed by this subtitle or the Virgin Islands income tax law 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.
(1) For purposes of this section—(1) the last day for the performance of any act shall be determined by including any authorized extension of time; and(2) “legal holiday” shall include such days as are defined in section 171 of Title 1, other than Sunday.
(1) the last day for the performance of any act shall be determined by including any authorized extension of time; and
(2) “legal holiday” shall include such days as are defined in section 171 of Title 1, other than Sunday.