310 CMR 80.06
Computation of Time
Unless otherwise specifically provided by law, 310 CMR 80.00, or any determination issued
pursuant to 310 CMR 80.00, any time period prescribed or referred to in 310 CMR 80.00, or in
any determination issued pursuant to 310 CMR 80.00, 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. If the time period is prescribed in hours, the computation is the exact number of
hours from the start of the deadline without regard to whether the Department is open, unless the
deadline requires delivery of information or documentation to the Department, in which case it
is on the next business day after the running of the deadline if that deadline runs on a day when
the Department is closed.