When any notice, report or other document is required to be filed under this chapter and the same is forwarded by mail to the Department, the day of mailing shall be deemed to be the day of filing.

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When the day, or the last day, for doing any act required to be done falls on Saturday, Sunday or a holiday, the act may be done on the first ensuing day that is not a Saturday, Sunday or holiday.

41 Del. Laws, c. 258, § ?2; 48 Del. Laws, c. 179, § ?1; 19 Del. C. 1953, § ?3304; 57 Del. Laws, c. 669, § ?5B;