Under the Code Construction Act, which statement about computing time is correct?

• A. All days are counted without regard to holidays.
• B. The first day is included and the last day is excluded.
• C. The period ends the day before the last day.
• D. The first day is excluded and the last day is included.

Answer: (D)

The rule being tested is how to compute time under the Code Construction Act: you count in calendar days starting after the triggering event, and the final day is included. This means the day the event occurs does not count, but the last day of the period does. For example, if something starts on May 1 and you have a 10-day period, you would count May 2 through May 11—the deadline is the end of May 11. The count runs through calendar days, so weekends or holidays don’t interrupt the period—the endpoint is the last day itself. That’s why the correct understanding is that the first day is excluded and the last day is included.