45 IAC 15-6-2
45 IAC 15-6-2 Holidays
Cite as Ind. Admin. Code tit. 45, r. 15-6-2
Sec. 2. Any act which is required to be performed under the provisions of IC 6 of the Indiana Code pertaining to any listed tax
may be performed on the succeeding business day if the due date falls on any state holiday listed in IC 1-1-9-1, any other national legal
holiday, or a Saturday or Sunday.