Nev. Admin. Code § 365.195 — 365.195

NAC 365.195    Date for filing statement of certain fuel sold; date of receipt
of payment. ( NRS
365.110 , 365.170 , 365.192 ,
365.330 )
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)