Because Christmas and New Year's Day fall on Saturdays, state law declares the previous day, Friday, as a legal holiday. That means banks, savings banks, industrial loan corporations and credit unions will be closed Friday, Dec. 24, and Friday, Dec. 31.

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A spokesman in the Department of Financial Institutions said there have been many inquiries about financial depository institutions being closed on Dec. 31 because of year-end business being conducted. The last day for conducting business with financial institutions will be Thursday, Dec. 30.Although nobody has inquired about financial institutions being closed on Friday. Dec. 24, the department spokesman said the same rule applies to that day as it does Dec. 31.

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