Current through Register Vol. XLI, No. 50, December 13, 2024
Section 121-1-5 - Computation of time5.1. General. -- In computing any period of time prescribed or allowed by these rules or by direction of the office of tax appeals or by any applicable statute that does not provide otherwise, the day of the act, event, or default from which a designated period of time begins to run shall not be included, and (except as provided in subsection 6.2.) the last day of the period so computed shall be included. If service is made by regular mail, then a period of time computed with respect to the service shall begin on the day after the date of mailing.5.2. Saturdays, Sundays, and holidays. -- Saturdays, Sundays, and all legal holidays in the State of West Virginia shall be counted, except that: 5.2.1. If the period prescribed or allowed is less than seven (7) days, then intermediate Saturdays, Sundays, and legal holidays in the state of West Virginia shall be excluded in the computation;5.2.2. If the last day of the period so computed is a Saturday, Sunday, or a legal holiday in the state of West Virginia, then that day shall not be included and the period shall run until the end of the next day which is not a Saturday, Sunday, or legal holiday in this state; and5.2.3. If any act is required to be taken or completed no later than (or at least) a specified number of days before a date certain, then the earliest day of the period so specified shall not be included if it is a Saturday, Sunday, or a legal holiday in the state of West Virginia, and the earliest such day shall be the next preceding day which is not a Saturday, Sunday, or a legal holiday in this state. When a legal holiday falls on a Sunday, the next day shall be considered a holiday; and, when a legal holiday falls on a Saturday, the preceding day shall be considered a holiday.5.3. Cross-references. For computation of the period within which to file a petition with the office of tax appeals, see W. Va. Code § 11-10A-9(b).