Unless specified otherwise, in computing any period of time prescribed or allowed by Rule 1120, the date of the act or event after which the designated period of time begins to run is not to be included. The last day of the period so computed shall be included, unless it is a Saturday, a Sunday, or a legal holiday as defined in T.C.A. § 15-1-101, or, when the act to be done is the filing of a paper, a day on which the office where the paper to be filed is closed or on which weather or other conditions have made the office inaccessible, in which event the period runs until the end of the next day which is not one of the aforementioned days. When the period of time prescribed or allowed is less than eleven (11) days, intermediate Saturdays, Sundays, and legal holidays shall be excluded in the computation, unless specifically stated otherwise within Rule 1120 or the Act.
Tenn. Comp. R. & Regs. 1120-12-.01
Authority: T.C.A. §§ 8-30-104, 8-30-105, and 8-30-407.