If the date for filing any report, claim, tax return, tax valuation, equalization, or exemption protest, or tax form, petition, appeal, or statement, or for making any payment, referred to in section 49-1201, falls upon a Saturday, Sunday, nonjudicial day, or legal holiday, such filing or payment shall be considered timely if performed in person or postmarked on the next business day.

Terms Used In Nebraska Statutes 49-1203

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801