46th legislature - STATE OF NEW MEXICO - first session, 2003

RELATING TO TAXATION; REQUIRING THAT MAIL BE POSTMARKED BY THE UNITED STATES POSTAL SERVICE OR AN AUTHORIZED THIRD-PARTY CARRIER IN ORDER TO BE CONSIDERED TIMELY.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. Section 7-38-83 NMSA 1978 (being Laws 1973, Chapter 258, Section 123) is amended to read:

"7-38-83. TIMELINESS.--

A. When the last day for performing an act falls on a Saturday, Sunday or a legal state or national holiday, the performance of the act is timely if performed on the next succeeding day [which] that is not a Saturday, Sunday or a legal state or national holiday.

B. All acts required or permitted to be done by mail are timely if postmarked or canceled by the United States postal service or other legally authorized third-party carrier on the required date."

Section 2. EFFECTIVE DATE.--The effective date of this act is July 1, 2003.