§ 58-1-8

When the last day on which a tax return may be filed or a tax may be paid without 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 be made without penalty or interest on the next succeeding business day.\nCode 1950, § 58-4.1; 1966, c. 690; 1984, c. 675.