View all text of Subpart J [§ 4.900 - § 4.909]

§ 4.905 - What if a due date falls on a day the Department or relevant office is not open for business?

Link to an amendment published at 90 FR 2427, Jan. 10, 2025. This amendment is delayed until March 21, 2025, at 90 FR 9222, Feb. 10, 2025. This amendment is further delayed until May 5, 2025, at 90 FR 12461, Mar. 18, 2025.

If a due date under this subpart falls on a day the relevant office is not open for business (such as a weekend, Federal holiday, or shutdown), the due date is the next day the relevant office is open for business.