Nev. Admin. Code § 362.81 — 362.81

NAC 362.081    Date of receipt of material mailed to Commission. ( NRS 360.090 , 362.110 )
1.  An annual statement which is required to
be filed pursuant to NRS 362.110
and 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 on
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 the taxpayer’s
employees,
Ê be considered
sufficient to refute the post office cancellation date as the date of mailing.
(Added to NAC by Tax Comm’n by R161-05, eff. 2-23-2006)