"Due date"
Sec. 4. "Due date" means the last date on which a particular act,
such as filing a return or making a payment, may be performed and
still be on time. If an extension of time is allowed for performing a
particular act, the "due date" is the last day of the extension period.
As added by Acts 1980, P.L.61, SEC.1.
Last modified: May 28, 2006