Section 45IAC15-6-2. Holidays

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Any act which is required to be performed under the provisions of IC 6 of the Indiana Code pertaining to any listed tax may be performed on the succeeding business day if the due date falls on any state holiday listed in IC 1-1-9-1, any other national legal holiday, or a Saturday or Sunday. (Department of State Revenue; 45 IAC 15-6-2; filed Oct 1, 1987, 1:30 pm: 11 IR 541)

                    
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