26 CAR § 411-107. Computing time

(a) Any period of time set forth in this part or in the Independent Tax Appeals Commission Act, Arkansas Code § 26-18-1101 et seq., unless otherwise provided by law, shall begin on the first day following the day of the act that initiates the period. (b) When the last day of the period is a day on which the Tax Appeals Commission is closed, the period shall run until the end of the next business day. (c) For the purpose of computing time to respond, any document served on a day when the commission is closed shall be deemed served on the next business day.