Nev. Admin. Code § 366.102 — 366.102

NAC 366.102    Problems with mail service considered when determining timeliness
of payment. ( NRS
366.110 , 366.370 )   In
determining whether payment of a tax is timely received, 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 Department will consider the
circumstances, and if there is any evidence of timely mailing, the Department
will accept that evidence and consider the mailing to have been made timely.
(Added to NAC by Dep’t of Motor Veh. & Pub. Safety
by R096-00, eff. 3-1-2001)