58.1-8 - Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday. - Virginia Statutes

§ 58.1-8. Filing of tax returns and payment of taxes which fall due onSaturday, Sunday or legal holiday.

When the last day on which a tax return may be filed or a tax may be paidwithout penalty or interest falls on a Saturday, Sunday or legal holiday,then any return required by this title may be filed or such payment may bemade without penalty or interest on the next succeeding business day.

(Code 1950, § 58-4.1; 1966, c. 690; 1984, c. 675.)