CHAPTER 690

An Act to amend the Code of Virginia by adding sections numbered 58-4.1
and 58-4.2 to provide for the filing of tax returns and the payment
of taxes which fall due on a Saturday, Sunday or a legal holiday, and
the mailing of such returns on or before the due date. CH 453]

Approved April 6, 1966

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding sections numbered
58-4.1 and 58-4.2, as follows:
§ 58-4.1. When the last day on which a tax return may be filed or a
tax may be paid without penalty or interest falls on a Saturday, Sunday or
legal holiday, then such return may be filed or such payment may be made
without penalty or interest on the next succeeding business day.

§ 58 When remittance of a tax return or a tax payment is made
by mail, receipt of such return or payment by the person with whom such
return is required to be filed or to whom such payment is required to be
made, in a sealed envelope bearing a postmark on or before midnight of the
day such return is required to be filed or such payment made without
penalty or interest, shall constitute filing and payment as if such return
had been filed or such payment made before the close of business on the
last day on which such return may be filed or such tax may be paid without
penalty or interest.