§ 3-2-234. When penalties effective.

(a)

Whenever any return on property is required by this article to be filed with the director of finance on or before a given day to avoid a penalty, then the receipt by the director of a return bearing a U.S. Postal Service postmark on or before midnight of the day on or before which the return is required to be filed with penalty shall constitute timely filing, even though such return is not delivered to the director until some time after the last day on which the return could be filed without penalty.

(b)

Whenever the payment of any tax levied by this article is required to be made to the director of finance on or before a given day to avoid a penalty, when the receipt by the director of a remittance in the mails bearing a U.S. Postal Service postmark on or before midnight of the day on or before which the payment is required to be made without penalty shall constitute timely payment, even though the remittance is not delivered to the director until some time after the last day on which the payment otherwise could have been made without penalty.

(c)

Whenever the last day upon which any city tax may be paid or any return may be filed without penalty falls on Saturday, Sunday or legal holiday, then the payment may be made or return may be filed without penalty on the succeeding business day. (Code 1963, Sec. 36-96)