310 CMR 32.06
Computation of Time
Unless otherwise specifically provided by law, 310 CMR 32.00, or any determination issued
pursuant to 310 CMR 32.00, any time period prescribed or referred to in 310 CMR 32.00 or in
any determination issued pursuant to 310 CMR 32.00 shall begin with the first day following the
act which initiates the running of the time period, and shall include every calendar day, including
the last day of the time period so computed. If the last day is a Saturday, Sunday, legal holiday,
or any other day in which the offices of the Department are closed, the deadline shall run until
the end of the next business day. If the time period prescribed or referred to is less than seven
days, only days when the offices of the Department are open shall be included in the
computation.