State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-32

Deadlines -- Weekends and Holidays -- Filing by Mail

(A) "Deadlines" Falling on a Weekend or Holiday

If the last day prescribed by law for performing any act including the filing of any return, report or statement, falls on Saturday, Sunday, or a legal holiday, the act will be timely if it is performed on the next day which is not a Saturday, Sunday or a legal holiday.

The term "legal holiday" means a legal holiday in the State of Rhode Island.

(B) Timely Mailing as Timely Filing

Any return, report, statement or document which must be filed on or before a particular date is, in effect, regarded as having been timely filed if it is delivered by mail and the postmark (or date of registration or certification) is timely.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987