(a) Timely mailing.  If any claim, statement, notice, petition, or other document, other than a return or a declaration of estimated tax, required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of the Rhode Island personal income tax law is, after that period or date, delivered by United States registered or certified mail to the tax administrator, office, officer, or person with which or with whom the document is required to be filed, the date on which the document is dated by the post office shall be deemed to be the date of delivery. This subsection shall apply only if the date falls within the prescribed period or on or before the prescribed date for the filing of the document, determined with regard to any extension granted for the filing, and only if the document was, within the prescribed time, deposited in the mail in the United States postage prepaid and properly addressed. If any document is sent by United States registered or certified mail, the registration or certification shall be prima facie evidence that the document was delivered to the tax administrator, office, officer, or person to which or to whom addressed.

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(b) Last day a Saturday, Sunday, or legal holiday.  When the last day prescribed under authority of the Rhode Island personal income tax law, including any extension of time, for performing any act falls on Saturday, Sunday, or a Rhode Island legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or Rhode Island legal holiday.