NAC365.195. 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.

     (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R142-04, 10-4-2004)