Sentence:  If the last day ( due date ) for performing any act for tax purposes , such as <WSD>filing</WSD> a return or making a tax payment , etc. , falls on Saturday , Sunday , or a legal holiday , you may perform that act on the next succeeding day which is not a Saturday , Sunday , or legal holiday . 
Meaning of the word marked with <WSD> tags:  the entering of a legal document into the public record