Nev. Admin. Code § 361.723 — 361.723

NAC 361.723    Filing and receipt of documents; admission of late document into
evidence. ( NRS
361.375 )
1.  Any petition, pleading, brief,
correspondence, notice or other written document required or authorized to be
filed with the State Board may be filed in person or by facsimile machine,
United States mail or third-party delivery service.
2.  A document filed in person or by
facsimile machine must be received by the State Board not later than 5 p.m. on
the last day for filing the document set forth in the applicable statute or
regulation. The State Board will stamp each document filed with the date and
time it is received. A document is presumed to have been received at the date and
time shown on the stamp.
3.  Except as otherwise provided in this
subsection, a document filed by mail or third-party delivery service is timely
filed if it is deposited with the post office or delivery service, correctly
addressed, postage prepaid and postmarked not later than the last day for
filing the document set forth in the applicable statute or regulation. A
postmark provided by a postage meter does not establish that a document is
timely filed.
4.  If the last day set forth in a statute or
regulation for the performance of an act falls on a Saturday, Sunday or legal
holiday, the act is timely if it is performed on the next business day. For the
purposes of this section, the performance of an act includes, without
limitation, filing a document with the State Board and serving a document on a
party.
5.  The State Board will not admit into
evidence a document that is not timely filed as set forth in this section
except upon a motion for its admission pursuant to NAC 361.705 .
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006)