1. As used in this section, “holiday” means any of the following:

 a. A legal public holiday as described in section 1C.1.
 b. A paid holiday as described in section 1C.2, subsection 1, and subsection 2, paragraph “b”.
 c. A federal holiday observed by the United States postal service.
 d. A banking holiday observed by the federal reserve.
 e. A date when the office of the department is otherwise closed pursuant to section 4.1, subsection 34.

Terms Used In Iowa Code 421.9A

  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • United States: includes all the states. See Iowa Code 4.1
 2. When the due date for filing a return or other document with the department or the due date for the department to take any action falls on a Saturday, Sunday, or any holiday, the act is considered to be performed timely if the act is performed on or before the first business day following the Saturday, Sunday, or holiday.
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