2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter I - General Provisions › § 47–412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday

§ 47–412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
When the last day prescribed administered by the Chief Financial Officer for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For the purposes of this section:
(1) The last day for the performance of any act shall be determined by including any authorized extension of time.
(2) The term “legal holiday” means a legal holiday in the District of Columbia.
(Apr. 8, 2011, D.C. Law 18-363, § 2(a)(2), 58 DCR 963; Oct. 30, 2018, D.C. Law 22-168, § 7093(a), 65 DCR 9388.)
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7093(a) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 7093(a) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 day) addition of § 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Emergency Amendment Act of 2011 (D.C. Act 19-33, March 15, 2011, 58 DCR 2608).
For temporary (90 day) addition of § 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-76, June 23, 2011, 58 DCR 5377).
Temporary Legislation
Section 2 of D.C. Law 19-9 added a section to D.C. Law 18-363 to read as follows: “Sec. 3a. Applicability. ”Sections 2 and 3 shall apply as of October 1, 2011.“.
Section 4(b) of D.C. Law 19-9 provided that the act shall expire after 225 days of its having taken effect.
Section 2 of D.C. Law 19-75 added a section to D.C. Law 18-363 to read as follows:
“Sec. 3a. Applicability; transition.
“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”.
Section 6 of D.C. Law 19-75 repealed D.C. Law 19-9.
Section 8(b) of D.C. Law 19-75 provided that the act shall expire after 225 days of its having taken effect.
Editor's Notes
Applicability of D.C. Law 18-363: Section 3a of D.C. Law 18-363, as added by D.C. Law 19-155, § 4, provided:
“Sec. 3a. Applicability; transition.
“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”