|(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
(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.