NAC372.790. Receipt by Commission of reports, returns and remittances.

     1. Any report, return or remittance which is transmitted through the United States mail shall be deemed to have been received on the date shown by the post office cancellation mark stamped upon the envelope containing it, or on the date it was mailed if proof satisfactory to the Commission establishes that the document or remittance was timely deposited in the United States mail, postage prepaid, and properly addressed to the Commission.

     2. A receipt for material sent by certified or registered mail, if different than the post office cancellation mark, will prevail if the date on the receipt is earlier than the cancellation date.

     3. A record authenticated by the post office that the cancellation date on certain batches of mail was erroneous is proof satisfactory to the Commission that the mailing was made on a date other than the post office cancellation date.

     4. If it is known that the postal service was inoperative at a certain time due to strikes, riots, warfare, acts of God or other reasons, the Commission will consider the circumstances, and if there is other evidence of timely mailing, will accept the evidence and deem the return or payment timely.

     5. Under no circumstances will:

     (a) The cancellation date affixed by a postage meter in the possession of the taxpayer or other person; or

     (b) Statements by the taxpayer or his or her employees,

Ê be considered sufficient to refute the post office cancellation date as the date of mailing.

     [Tax Comm’n, Combined Sales and Use Tax Ruling part No. 71, eff. 9-17-70; A 3-29-75]