Nev. Rev. Stat. § 361.342 — Date of postmark deemed date of filing of appeal

1.  Except as provided in subsection 2, any
appeal to the county board of equalization filed by mail shall be deemed to be
filed on the date of the postmark dated by the post office on the envelope in
which the appeal was mailed.
2.  If the postmarked date on an envelope
in which an appeal was mailed is illegible or omitted, the appeal shall be
deemed filed on the date it was received by the county board of equalization.
3.  A postmark provided by a postage meter,
a postage vending machine, any postage purchased through the Internet or any
other form of dated postage which is not directly postmarked by the post office
does not establish that an appeal is timely filed.