A. Notwithstanding any other provision of this title or title 1, if the last day for performing any act under this title falls on a Saturday, Sunday or legal holiday, the act is considered timely if it is performed on the next day that is not a Saturday, Sunday or legal holiday.

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B. For the purposes of this section "legal holiday" shall include holidays specified in section 1-301 and holidays determined by the United States secretary of the treasury for the purposes of section 7503 of the internal revenue code.