Section 35-1-02-115 - Legal Holidays1. Taxpayers who are required to remit tax payments through EFT must initiate the transfer so that the amount due is deposited as collected funds to the State Treasurer's account on or before the due date under the appropriate revenue law. If a tax due date falls on a Saturday, a Sunday, a legal holiday as defined in the Mississippi Code of 1972, or a legal holiday of the jurisdiction in which the taxpayer's financial institution is located, the deposit by electronic funds transfer is required on or before the preceding banking day. If the day on which the taxpayer is required to initiate the ACH Debit transfer falls on a Saturday, Sunday, or a business or banking holiday, the taxpayer must initiate the transaction on the preceding business day.2.a. The Mississippi State Tax Commission is closed for the following holidays: i. New Year's Day January 1ii. Martin Luther King's Birthday 3rd Monday in Januaryiii. President's Day 3rd Monday in Februaryiv. Confederate Memorial Day Last Monday in April v. National Memorial Day Last Monday in Mayvi. Independence Day July 4vii. Labor Day 1st Monday in September viii.Veterans' Day November 11ix. Thanksgiving Day 4th Thursday in Novemberx. Christmas December 25 b. Provided, however, that in the event any holiday shall fall on Saturday or Sunday, then the preceding Friday or the following Monday shall be a legal holiday. Additional days at Thanksgiving and Christmas are often declared holiday by proclamation by the Governor of Mississippi.35 Miss. Code. R. 1-02-115