Nev. Admin. Code § 365.195 - Date for filing statement of certain fuel sold; date of receipt of payment
1. If the last day
of a month occurs on a Saturday, Sunday or legal holiday, the statement
required to be filed by a dealer pursuant to
NRS
365.170 or a supplier pursuant to
NRS
365.192 must be filed not later than the next
business day after that Saturday, Sunday or legal holiday.
2. Except as otherwise provided in NAC
365.197, the payment by a dealer or supplier of a tax imposed pursuant to
chapter 365 of NRS shall be deemed received:
(a) If delivered by mail, on the date shown
by the cancellation mark stamped by the United States Postal Service or the
postal service of any other country upon an envelope containing the payment
properly addressed to the Department; or
(b) If delivered by a private postal service,
on the business day preceding the date of actual delivery.
Notes
NRS 365.110, 365.170, 365.192, 365.330
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