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.\nFor purposes of this section—\n(1) the last day for the performance of any act shall be determined by including any authorized extension of time; and\n(2) 'legal holiday' shall include such days as are defined in section 171 of Title 1, other than Sunday.
U.S. Virgin Islands Legal Code
1823
U.S. Virgin Islands § 1823 — U.S. Virgin Islands law