(a) Computing time periods.
  (1) When computing periods of time prescribed or allowed in this subchapter:
    (A) the day of the act, event, or default from which the designated time period begins to run is not counted; and
    (B) the last day of the time period is counted, unless it is a day on which the agency's offices are closed, in which case the time period will end on the next day the agency's offices are open.
  (2) Example. If a comptroller's decision is signed on December 1, December 1 is the day of the act, event, or default. December 1 is not considered the first day of the motion for rehearing period. The period to file a motion for rehearing begins to run on the next calendar day, December 2. Thus, if a comptroller's decision is signed on December 1, then the 25-day period to file a motion for rehearing begins to run on December 2, and the deadline to file a motion for rehearing is December 26. If the agency is closed on December 26, the deadline to file becomes the next calendar day that the agency is open after December 26.
(b) Calendar days. Time limits shall be computed using calendar days rather than business days.

Source Note: The provisions of this §1.4 adopted to be effective January 1, 2019, 43 TexReg 8126