If the last day of any period described in this part 17 is not a business day, then the last day of such period shall be the next business day thereafter; except that, if the last day of any period is December 23 or December 29, and December 23 or December 29 is not a business day, then the last day of such period shall be the next preceding business day.
C.R.S. § 24-32-1712