Nev. Admin. Code § 366.100 — 366.100

NAC 366.100    Date when payment is deemed received. ( NRS 366.110 , 366.370 )   Except
as otherwise provided in NAC 366.090 , a
payment by a special fuel user, special fuel supplier or special fuel dealer of
the tax imposed by NRS 366.190
shall be deemed received:
1.  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 payment
properly addressed to the Department; or
2.  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. & Pub. Safety,
eff. 3-28-96; A by R096-00, 3-1-2001; R142-04, 10-4-2004)